Maksustamine ja maksusoodustused. Väliskapitaliga ettevõte maksustatakse Eesti Vabariigi normatiivaktidega kehtestatud korras, rakendades maksusoodustusi.
Rahvahääletusele ei saa panna eelarve, maksude, riigi rahaliste kohustuste, välislepingute ratifitseerimise ja denonsseerimise, erakorralise seisukorra kehtestamise ja lõpetamise ning riigikaitse küsimusi.
The provisions of Article 56 shall be without prejudice to the right of Member States: ... to take all requisite measures to prevent infringements of national law and regulations, in particular in the field of taxation and the prudential supervision of financial institutions, or to lay down procedures for the declaration of capital movements for purposes of administrative or statistical information, or to take measures which are justified on grounds of public policy or public security.
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