Özet:

Under the influence of globalization there is a gradual vector change in taxation in countries - from purely internal to taking account of global economic interests. Tax authorities around the world are beginning to coordinate their efforts such as the gradual standardization of tax reporting, tax issues in the framework of international corporations are paid more attention. This indicates gradual changes in the global system of taxation and perspective function transformation of the state in collecting taxes. Globalization gradually opens borders of national economies and leads to unprecedented growth opportunities for all participations of international economic environment. One such opportunity is the tax competition that enables to select the tax-attractive sites for production, financial assets that are characterized by stability and transparency of the tax system and low tax rates. In addition, the development of computer technology and the emergence of so-called "fiscal termites" mechanisms for tax evasion are becoming more diverse, complicating tax collection by state authorities of the country. The solution to these problems is seen in increasing coordination between the tax authorities of countries and the creation of the World Tax Organization. Author Biography Анна Вікторівна Максименко, Kyiv National Economic University named after Vadym Hetman, 54/1 Prospect Peremogy 03680, Kyiv Candidate of Economic Sciences, Associate Professor Department of International Accounting and Auditing

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