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Article . 2013
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Розвиток національних податкових систем в умовах посилення міжнародної податкової конкуренції

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2013 Ukrainian Publisher:Національний гірничий університет; Інститут економіки промисловості Національної академії наук України
Authors: Tsymbaliuk, I. O.; Pidtserkovnyj, B. V.;

Розвиток національних податкових систем в умовах посилення міжнародної податкової конкуренції

Abstract

У статті проаналізовано тенденції розвитку податкових систем США та країн Європейського Союзу. Досліджено вплив вільних економічних зон на економіку держав. Проведений аналіз конкурентоспроможності вітчизняної податкової системи на основі міжнародних рейтингів економік країн світу. In the article analysed the progress trends of the taxes systems of the USA and countries of European Union; explored the influence of free economic areas on the economy of the states; conducted the analysis of competitiveness of the domestic tax system on the basis of the international ratings of economies of world countries.

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Keywords

free economic areas, міжнародна податкова конкуренція, вільні економічні зони, international tax competition, глобалізація, конкурентоспроможність податкової системи, competitiveness of the tax system, globalization

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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