Home  Journals  International Accounting  40(286) - 2013 October

Tendencies of forming tax systems in conditions of globalization of economy

Available online: 30 October 2013

Subject Heading: Taxation

JEL Classification: 

In the article the questions of development of the national tax system in conditions of globalization of economy are considered. Particular attention is given to the discussions on the development of indirect and direct taxation methods.

Keywords: tax system, globalization, fiscal sovereignty of states, adaptation, coordination and harmonization

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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