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Abstract
This thesis analyzes the general characteristics of a states fiscal jurisdiction and how they influence the process of interaction with other national tax jurisdictions. The paper figures out essential internal substance of fiscal jurisdiction and its reflection on the necessity of interstate fiscal cooperation. After considering this substance the thesis goes on to explore the limits beyond which national jurisdictions cannot go in collection of taxes. Absence of common bases of these limits leads to conflicts between national jurisdictions and calls for close international fiscal cooperation. The thesis argues that the process of cooperation becomes more evident. In summary the thesis states that todays main characteristics of a states jurisdiction to tax do not comply with the necessity of effective administration of national fiscal law in the integrated world. Thus, a particular fiscal jurisdiction needs another qualitative dimension, which can be achieved on the higher level of international systematic cooperation.