Ped I. International Tax Competition

The stages of evolution of the gnosiological understanding of international tax competition are explored. The features of external environment of realization of government control of normative principles of taxation national institutes in the conditions of international tax competition are exposed.The structure of the stages of evolution of the modern tax systems is developed taking into account the dominant going near determination of principles and func-tions of taxation. Methodological principles of application of theoretical models are exposed in relation to the estimation of influence of international tax competition on the level of social welfare.