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Comparative Analysis of the Using of Tax Regulation in the Global Market's Competitive Relations


  • Polivantsev Andrey S.

    () (V. N. Karazin Kharkiv National University)


The paper examines the main theoretical and methodological approaches to the studies of the effect of external factors on the formation of tax policy in Ukraine. It was identified that the problem of harmonization of taxes on consumption which in most countries account for more than half of budget revenues have ultra-low form of diversification. In general, the integration processes in the tax system have proven the need for an objective and effective as they can to ensure the economic growth and well-being of citizens.

Suggested Citation

  • Polivantsev Andrey S., 2013. "Comparative Analysis of the Using of Tax Regulation in the Global Market's Competitive Relations," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 3, pages 318-322.
  • Handle: RePEc:idp:bizinf:y:2013:i:3:p:318_322

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    globalization; tax; tax regulation; competition;


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