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The existence of international tax law as a branch of law and a scientific discipline often causes controversy, since there is no international tax. There is a regulatory area that defines the laws that apply to taxation, activities carried out in two or more countries, tax relations with a foreign element. Current international environmental initiatives seem to be a powerful argument in favour of the development and expansion of international tax law. The work considers the issue of introducing a carbon tax as an actual component and evolutionary stage of such a concept. At the same time, the study leads to the opinion that modern international legal relations in the field of taxation today have formed an integral branch of law that requires supranational regulation using codified sources of law. Considering the issue of tax competition in conjunction with the issue of the introduction of a carbon tax, the study speaks of the need to develop a regulatory framework aimed at regulating public relations in the area under study. These issues are considered from the point of view of applicability and in the context of the regulatory framework of the Republic of Kazakhstan. international economic agreements, international tax law, law of treaties, sources of law, international normative actsAskar Kudaibergenov |
