Open AccessTAX POLICY IN THE CONTEXT OF GLOBALIZATION CHALLENGES
Author(s) -
Anatolii Chynchyk,
Lyudmyla Bilanych
Publication year - 2021
Publication title -
èkonomika i finansy/ekonomìka ì fìnansi
Language(s) - English
Resource type - Journals
eISSN - 2663-7952
pISSN - 2311-3413
DOI - 10.51586/2311-3413.2021.9.1.12.17
Subject(s) - globalization , tax competition , context (archaeology) , tax policy , state (computer science) , economics , tax reform , competition (biology) , economic system , economic policy , political science , business , public economics , international taxation , market economy , geography , ecology , archaeology , algorithm , computer science , biology
The main globalization challenges and opportunities for the formation of state tax policy in conjunction with the tax strategy are highlighted in the article. The problems and consequences of tax competition between states are studied. The peculiarities of the formation of national tax policy are summarized and the challenges posed by globalization processes are analyzed.