Skorynin A.P. Competitiveness of tax policy in Ukraine

Abstract

The relevance of the work in the context of globalization and increasing international competition due to the need to determine the competitiveness of tax policy that creates a tax system that is one of the main components of effective functioning of the national economy and the regulation of social and economic development. The aim of this study is to identify the key factors shaping the concept of competitiveness of tax policy. The article shows the main subjects of international tax competition. In the context of taxation the State is the provider of services and the taxpayers are their consumers. The provision of resources means the availabilityof : labor, natural resources, appropriate infrastructure and more. Quality is caused by providing state guarantees for business, information security as to attract foreign investors and to prevent outflow of domestic taxpayer outside the country.The paper built a mental model of tax competition. A review of the main international indices to determine the competitiveness of the economy, including tax sphere. Based on the analysis classification of indicators of competitiveness of tax policy for the main actors: the state (represented by the tax authorities) and the taxpayer.