BUSINESS INFORM №7-2014

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Section: Finance, Money Circulation and Credit
UDC 336.221.4
Legkostup I. I., Katsuba K. V.
Tax Systems in the Context of Globalization: Problems of Cooperation and Prospects of Development (p. 259 - 264)
The objectives of the paper are to study the theoretical aspects of the organization of national and international tax issues, analyze current trends in international taxation, as well as the identification of the main improvements of the domestic tax policy in the context of globalization. The article studied the main causes of defects and tax competition between states. The basic principles, current trends and prospects of tax harmonization were defined. A comparative analysis of quality indicators of tax harmonization within the framework of integration groupings such as the EU and the CIS was conducted. The prospect for further research in this area is to determine the next steps for improvement of tax harmonization, in particular in the framework of interstate formations such as the EU and the CIS. Also require further research ways to reform the tax system of Ukraine and its tax harmonization in the context of modern integration processes.
Keywords: tax system, tax competition, tax harmonization, globalization, integration, international tax relations
Fig.: 2. Tabl.: 1. Bibl.: 8.

Legkostup Igor I. – Candidate of Sciences (Economics), Assistant, Department of Finance and Credit, Yuriy Fedkovych Chernivtsi National University (2 Kotsiubynskoho Str., Chernivtsi, 58012, Ukraine)
Email: [email protected]
Katsuba Kseniya V. – Student, Faculty of Economics, Yuriy Fedkovych Chernivtsi National University (2 Kotsiubynskoho Str., Chernivtsi, 58012, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Legkostup, Igor I., and Katsuba, Kseniya V. (2014) “Tax Systems in the Context of Globalization: Problems of Cooperation and Prospects of Development.” Business Inform 7:259–264.

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