Separation of Powers in US Law of Taxation

Student: Komarevtsev Yaroslav

Supervisor: Aleksandr N. Kozyrin

Educational Programme: Financial, Tax and Customs Law (Master)

Final Grade: 7

Year of Graduation: 2019

The study is dedicated to separation of powers in the field of taxation in United States of America. The author has studied basic principles of separation of powers alongside with the genesis of U.S. Constitution and "checks and balances" system. Then, the author analyzed the Constitution, U.S. Supreme Court decisions and the doctrine for the powers that are given to the different branches within the tax system regulation in several spheres: levy of tax, tax collection, tax administration, tax litigation, international tax treaties. Moreover, the problems of Union-state overlapping tax authorities were observed.

Full text (added May 20, 2019)

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