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TRENDS IN FORMATION OF TAX SYSTEM IN TERMS OF GLOBALIZATION

Journal: Theoretical & Applied Science (Vol.20, No. 12)

Publication Date:

Authors : ; ; ;

Page : 13-15

Keywords : tax system; globalization; fiscal government sovereignty; adaptation; coordination; harmonization;

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Abstract

In this work the factors affecting on changes of the tax system are listed. Moreover, the difference in tax rates as a factor of influence on investments flows is mentioned. The author emphasizes on a new phenomenon in the tax field which is international cooperation.

Last modified: 2015-01-06 12:30:36