Tax Constitutionalism in the Context of the Transformation of the Paradigm of Constitutionalism: Contradictions, Trends, and Prospects for Institutionalization at National and Supranational Levels

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The study reveals the evolution of tax constitutionalism in various jurisdictions, indicating the need for institutional mechanisms.

Tax constitutionalism reflects adaptation to new governance challenges, emphasizing fiscal sustainability and justice.
The research identifies models of tax constitutionalism, exploring asymmetries in national and supranational fiscal systems.
A systemic approach reveals how tax regimes are influenced by public and constitutional law intersections.
The article argues for greater constitutional oversight over emerging fiscal innovations like digital taxes and climate fees.

Sergei Yur'evich Poyarkov (2025) studied this question.

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