Legal Basis of External Fiscal and other Payments of an Unrecognized State: Taiwan’s Experience
https://doi.org/10.17803/2311-5998.2024.119.7.137-148
Abstract
Fiscal and other payments are divided into internal and external, which are subject to certain legal regulation. External fiscal payments are applied when goods are moved across the customs border of the state (territory).
Since the status of a subject of international law depends on the attitude (decision) of other States and territories, it is natural to assume that in the case of an unrecognized state there is some specificity of the legal foundations and composition of external fiscal and other payments.
This is true, but in terms of legal regulation, it is obvious that due to the lack of recognition as a subject of international law, some territories have a limited number of individual sources, for example, trade agreements.
An unrecognized state may be a member of an international organization. Apparently, being within the global trading system is important for the composition of external fiscal and other payments, but not for the legal framework. In the given article, an attempt to comprehensively consider the legal foundations, as well as the composition of external fiscal and other payments of the Republic of China (Taiwan), with the identification of features accompanying the status of an unrecognized state, is made.
About the Author
R. A. Shepenko
Moscow State Institute of International Relations of the Ministry of Foreign Affairs of Russia
Russian Federation
Russian Federation
Roman A. Shepenko, Professor of the Department of Administrative and Financial Law, Dr. Sci. (Law), Professor,
76, Vernadsky prоsр., Moscow, 119454
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Review
For citations:
Shepenko R.A. Legal Basis of External Fiscal and other Payments of an Unrecognized State: Taiwan’s Experience. Courier of Kutafin Moscow State Law University (MSAL)). 2024;(7):137-148. (In Russ.) https://doi.org/10.17803/2311-5998.2024.119.7.137-148
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