CHALLENGES AND GUIDELINES IN TAXATION OF TRANSNATIONAL CORPORATIONS ACTIVITIES
Journal Title: Вісник соціально-економічних досліджень - Year 2015, Vol 3, Issue 58
Abstract
Challenges and guidelines in the taxation of TNC activity in the context of global forecasting changes in the structure of the tax field are specified in the article. Fiscal problems in developed economies are identified; attention is focused on the problems of the Eurozone. The concept of «stateless income» is critically analyzed. The need to review the system of corporate taxation, which should provide an opportunity to reduce data distortions and, consequently, ineffective tax regulations, is clarified.
Authors and Affiliations
Anna Maksymenko
BANKS IN POLAND – THE QUALITY OF SERVICES
The quality of services is an essential factor in customer service and one of the best ways to distinguish a bank from its competitors. The banking sector in Poland is undergoing development and becoming increasingly com...
MACROPRUDENTIAL POLICY: WORLD EXPERIENCE AND UKRAINIAN PRACTICE
The article defines the modern understanding of the concept of «macroprudential policy» and its role in the regulation of systemic financial risk. A comparative analysis of the organization of the processes of macro-prud...
The motivational process of personnel
The concept of the motivational process, its components, milestones and results to which it is directed, are investigated in this article. The scheme of the motivational process that considers the motivational sphere of...
Human capital and labor productivity: interconnection and coherence
The article is devoted to the actual question of the mutual influence of human capital development on the level of labor productivity at the state level and at the enterprise level. It is emphasized that investments in h...
PROGNOSTIC ASSESSMENT OF THE MARKET CAPACITY OF SUNFLOWER OIL IN ODESSA REGION
The article reveals the essence necessity and importance of the enterprise marketing activities regarding future changes in the market, that determine the trend in the development of needs for this type of product, its p...