centeroКонтуры глобальных трансформаций: политика, экономика, правоOutlines of global transformations: politics, economics, law2542-02402587-9324Center for Crisis Society Studies10.31249/kgt/2024.06.07centero-1696Research ArticleСША: новые реалииUSA: new realities«Налог на выход» в США: правовое регулирование и его влияние на права человекаThe United States ‘Exit Tax’: Legal Framework and Its Implications for Human Rightshttps://orcid.org/0009-0001-9794-861XСаляхутдиновЭ. Ш.SaliakhutdinovE. Sh.Эмиль Шамилевич САЛЯХУТДИНОВ

налоговый консультант; обучающийся единого трека «магистратура – аспирантура» факультета права 

ул. Лесная, д. 5, г. Москва, 125047

Большой Трехсвятительский переулок, д. 3, г. Москва, 109028

 

Emil Sh. SALIAKHUTDINOV

Tax Consultant; Student of the “Master-PhD” Program of the Faculty of Law

Lesnaya Street, 5, Moscow, 125047 

Bolshoi Tryokhsvyatitelsky Lane, 3, Moscow, 109028

Общество с ограниченной ответственностью «ДРТ Консалтинг»; Национальный исследовательский университет «Высшая школа экономики»РоссияLimited Liability Company “BST Consulting”; National Research University Higher School of EconomicsRussian Federation202423072025176111–126Copyright © Саляхутдинов Э.Ш., 20252025Саляхутдинов Э.Ш.Saliakhutdinov E.S.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://www.ogt-journal.com/jour/article/view/1696

В условиях увеличения глобальной подвижности налогоплательщиков и их активов актуализируется вопрос налогообложения при миграции из одной налоговой юрисдикции в другую. Статья посвящена анализу режима «налога на выход» (exit tax) на примере США, где налог взимается с граждан при выходе из национальной налоговой юрисдикции. В статье представлен обзор системы налогообложения в США, эволюции законодательства США относительно режима «налога на выход» и его влияния на права человека. США облагает мировые доходы граждан и резидентов, включая налоги на доход, наследство и дарение, в то время как иностранцы-нерезиденты платят налоги только с доходов, полученных в США. Различия в налогообложении могут склонить некоторых граждан США отказаться от гражданства, чтобы уплачивать налоги как иностранцы-нерезиденты. Право на отказ от гражданства является международно признанным и его ограничение должно быть строго обоснованным. Результаты статьи показывают, что введение «налога на выход» может существенно ограничить право на отказ от гражданства, создавая практические сложности для экспатриантов. Среди таких трудностей можно выделить дополнительные административные барьеры и необходимость отчуждения активов для исполнения налоговых обязательств. Автор приходит к выводу, что это ставит под сомнение эффективность данного налога для пополнения бюджета, поскольку он ограничивает права граждан и нарушает баланс между интересами государства и правами человека. 

Amid increasing global mobility of taxpayers and their assets, the issue of taxation upon migration between tax jurisdictions has become particularly relevant. This article is dedicated to an analysis of the “exit tax” regime in the United States, where a tax is levied on citizens as they exit the national tax jurisdiction.The article provides an overview of the U.S. taxation system, the evolution of legislation regarding the exit tax regime, and its impact on human rights. The U.S. taxes the worldwide income of its citizens and residents – including income, inheritance, and gift taxes – while non-resident foreigners are taxed only on income earned within the U.S. These differences in taxation may prompt some U.S. citizens to renounce their citizenship in order to be taxed as non-resident foreigners. The right to renounce citizenship is internationally recognized, and any restriction on this right must be strictly justified. The findings of this article suggest that the introduction of the exit tax may significantly constrain the right to renounce citizenship, creating practical obstacles for expatriates. Among these are additional administrative barriers and the necessity to liquidate assets to meet tax obligations. The author concludes that these measures cast doubt on the effectiveness of the tax in terms of budgetary gains, as it restricts individual rights and disrupts the balance between state interests and human rights. 

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The authors declare that there are no conflicts of interest present.