New vectors of modern tax architecture
Journal Title: Економічний аналіз - Year 2017, Vol 27, Issue 2
Abstract
The purpose of the paper is to characterize the inherent metamorphoses of modern tax architecture and identify new vectors for its development. Method. The general scientific and special methods have been used in this research. They are the method of generalization, method of analysis and synthesis, method of system approach, method of graphical analysis. Results. The transformations of the modern tax architecture in the context of forecasting changes in the structure of the global tax field have been described. They are manifested in reducing the inconsistency of fiscal pressure on individual and corporate income taxes; intensification of tax incentives for developing countries on the innovative and investment basis; growing global interest in taxes with a flat tax. The vectors of the tax system development, which consist of the asymmetry of tax incentives, changes in the emphasis of tax regulation from local to global, the diversification of tools and strengthening the effects of its influence, have been specified. The emphasis has been made on the strengthening of tendencies for electronic exchange of information in synergy with the financial monitoring infrastructure.
Authors and Affiliations
Anna Maksymenko
Keywords
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