Bozulenko O. International tax competition development in global environment

Modern theoretic approaches to determining the essence of tax competition are viewed. It is proved that international tax competition has promoted the reforming of national tax systems during last decades. The key contradiction of the development of tax competition international regulation has been shown - the absence of unified policy as to the ways and general necessity of such regulation among developed countries. The economic conditions in Ukraine have been done and the list of tax instruments has been determined. These instruments are needed to raise the attractiveness of national economy for foreign investments.