«Theoretical & Applied Science»

*Journal Archive p-ISSN 2308-4944 (print) e-ISSN 2409-0085 (online)**
ISJ Theoretical & Applied Science 12(20) 2014 ISPC European Research, Birmingham, United Kingdom
*** Scientific Article * Scientific Article * Scientific Article * Scientific Article ***
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Lipatova IV, Krivtsova MK, Kodolov IV TRENDS IN FORMATION OF TAX SYSTEM IN TERMS OF GLOBALIZATION.
Impact Factor 1.500
Full Article: PDF Digital Object Identifier System: http://dx.doi.org/10.15863/TAS.2014.12.20.4 Language: English Citation: Lipatova IV, Krivtsova MK, Kodolov IV (2014) TRENDS IN FORMATION OF TAX SYSTEM IN TERMS OF GLOBALIZATION. ISJ Theoretical & Applied Science 12 (20): 13-15. doi: http://dx.doi.org/10.15863/TAS.2014.12.20.4
Pages: 13-15 Published: 30.12.2014 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. Key words: tax system, globalization, fiscal government sovereignty, adaptation, coordination, harmonization.

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