SINITSYNA M.L. Distribution of Powers in Fiscal Sphere among Different Government Levels in the EU and the USA and the Principle of Subsidiarity

Abstract: The article deals with the principle of subsidiarity and provides a comparative analysis of the implication of this principle in the distribution of tax authorities among different government levels in the EU and the USA. The article also provides an analysis of the history of the establishment of the principle of subsidiary in the EU and of its key role in the issue of the distribution of powers in the fiscal sphere between the EU institutions and the EU member-states government authorities. Key words: comparative jurisprudence, subsidiarity, taxation, EU, USA, federalism, member-states, states, principle, authority