Types of the National Tax Systems and their Harmonization in the Conditions of Globalization

Abstract

At the beginning of the XXI century the dynamic development of the processes of internationalization of economic life has overcome entire countries and regions of the world and results in the investigation of rapprochement and convergence of the national tax systems. As world experience testifies, the modern tax systems that were formed in different countries of the world have become the result of difficult co-operation of economical, political and sociological factors. But at the same time the obvious differences of the mentioned factors create the necessity in the development and introduction of compatible mechanisms of the fiscal adjusting, that will deepen the international investment co-operation. That’s why it should be noticed that without the maintenance of formal tax sovereignty of all the countries of the world as a subject of international economic relations, co-ordination of tax policy, that was started in the middle of the XIX century, it is impossible to develop global economics in future. The purpose of this article is the analyses of the types of the national tax systems in the conditions of globalization, their description and determination. In this connection it should be noted that the processes of harmonization of the tax systems purchased the strongest embodiment within the limits of regional integration, where the level of economic co-operation and interdependence of countries is the biggest, and consequently the subsequent development of regional integration becomes impossible without intergovernmental convergence of the tax systems of countriesparticipants, that is supported with the standardization of their taxes, strengthening of co-operation and coordination of the tax systems.