Tax Security of National Economic Systems in Globalization Conditions

Abstract

The theoretical and methodological principles of researching the tax security of a state were substantiated with the emphasis placed on the two basic economic theories: the social choice theory and the reflectivity theory. The differential features of national tax systems under globalization conditions and their impact on the economic security of the countries that differ in the political regime, the level of economic development, geography and location were identified. There was given the assessment of the cross-sector approach, based on which multifactor effective marginal tax rates in the European Union (EU) are calculated, and of the marginal approach to taxation in general. The analytical study of tax security of the countries of Organization of economic cooperation and development (OECD) was carried out based on the assessment of the specific weight of taxes in gross domestic product, as well as the structure of taxes in the context of taxation objects: income individuals, income corporates, social security contributions, property, value added taxes, other consumption taxes. A particular attention is attached to the problems of taxation of the motion of capital and goods between the EU countries within the framework of ensuring the mutual economic benefits of the collective interests. The assessment of external and internal threats to tax security of Ukraine was performed based on the identification of the shadow economy segment, reasons for its emergence and consequences for the national economy, as well as the dynamics of the absolute and relative indicators of the budget-debt security. The recommendations on strengthening the tax security of Ukraine under the European integration conditions were given.

A Potential Influence of Tax Inequality on the Sustainable Public Management

“…In addition, tax policy is a key to increase revenues for financing government spending on transfers, health and education that are conducive to low-income households as well as growth-friendly infrastructures that can also improve social justice (De Haan 2002). There is a lot of attention to related questions in the recent scientific literature (Diržytė et al 2017;Luzgina 2017;Osipov et al 2018;Vandina et al 2018;Kosova et al 2019).…”