Challenges and guidelines in taxation of transnational corporations activities

Authors

  • Anna Maksymenko Kyiv National Economic University named after V. Hetman, Ukraine

DOI:

https://doi.org/10.33987/vsed.3(58).2015.31-38

Keywords:

corporate tax, taxation of multinational corporations, tax regulations, fiscal crisis, stateless income, international taxation

Abstract

Challenges and guidelines in the taxation of TNC activity in the context of global forecasting changes in the structure of the tax field are specified in the article. Fiscal problems in developed economies are identified; attention is focused on the problems of the Eurozone. The concept of «stateless income» is critically analyzed. The need to review the system of corporate taxation, which should provide an opportunity to reduce data distortions and, consequently, ineffective tax regulations, is clarified.

Author Biography

Anna Maksymenko, Kyiv National Economic University named after V. Hetman

PhD in Economics, Associate Professor of International Accounting and Auditing Department

References

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Published

2015-10-27

Issue

No. 3(58) (2015)

Section

WORLD ECONOMY AND INTERNATIONAL ECONOMIC RELATIONS

License

Copyright (c) 2015 Socio-Economic Research Bulletin

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.