Busarieva T. International investment processes and harmonization of the national tax systems.

Dissertation is devoted to the complex research of theoretical and practical questions of harmonization of the national tax systems and mechanism of their influence on modern international investment processes. In the dissertation exposed genesis and evolution of theories of the international investing , carried out tipologization of the national tax systems and grounded directions of their harmonization in the conditions of globalization. Considerable attention is spared to the research of processes of convergence of the national tax modes in EU, determination of features of tax stimulation of investment activity of the USA and description of the Asiatic model of the tax adjusting of investment processes. In dissertation principles and instruments of the tax system of Ukraine and certainly role of tax incentives are identified in motivation of foreign investors. Grounded strategic directions of implementation of the European norms in the national tax system. Keywords: foreign investments, international investment activity, trans nationalization, globalization, national tax systems, harmonization of the tax systems, taxes, tax deductions, tax preferences, investment tax credit.