Romanyuta E. International competition of tax systems and taxation policy of Ukraine in the context of European integration

The object is the processes of development of international competition of tax systems. The aim of the thesis is to develop the theoretical foundations of international tax competition, to identify the latest trends in the world and European economies in the area of rivalry of national tax jurisdictions and to develop practical recommendations for the creation of a competitive fiscal mechanism in Ukraine in the context of European integration. The methods: methods of logical-theoretical, classification, system analysis and synthesis, correlation-regression analysis, statistical and economic-mathematical methods. The results - defined the latest trends in the world and European economies in the field of competition of national tax jurisdictions, practical recommendations for the creation of a competitive fiscal mechanism in Ukraine in the context of European integration. The novelty - the classification of forms of international competition of tax systems has been developed, depending on the criteria; the interpretation of the international competition of tax systems is improved; methodical approaches to the assessment of the fiscal compatibility of Ukraine's European integration; have gained further development of the trend of tax competition in the European space to increase inequality in income and wealth; theoretical-organizational approaches to the creation of an international institution for global tax administration with functions of standardization, transfer pricing and the fight against unfair tax competition; scientific and methodical approaches to reforming the tax system of Ukraine by endogenous, exogenous, multiplicative and privileged blocks. The results are implemented into the practical activities of the Verkhovna Rada Committee for Budget, the Department of Foreign Relations and foreign economic and investment activities of the Ternopil Regional State Administration, the Main Department of the State Fiscal Service of Ukraine in the Ternopil Oblast and into the educational process of Ternopil National Economic University. Field of application: activities of the Ministry of Finance of Ukraine, the Verkhovna Rada Committee for European integration, the State Fiscal Service of Ukraine.