Kucherovа I. The Evolution of Taxation Systems of Multinationals' Income.

The thesis is devoted to the scientific substantiation of existing and potential structural changes in the income tax system of transnational corporations in the context of globalization and the intensification of integration processes. The paper examines the theoretical and methodological aspects of the formation, distribution of income of TNCs and modern approaches to the organization of their tax system. Disclosed evolution of foreign income tax systems of TNCs. The tendency of the tax glocalization is identified. Substantiated structure of the mechanism of tax competition. Developed the original concept of evolutionary transformation of systems of taxation of foreign income of TNCs. Based on econometric modeling substantiated macro-and microeconomic aspects of the impact of evolutionary changes of foreign income tax systems of TNCs , which enabling effective national tax policy reform with the need to adapt to the formation of an integrated global or regional tax space. The recommendations for adapting the tax system of Ukraine to the EU conditions in income taxation for income earned by foreign business of transnational structures.