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Конвергенция Национальных Налоговых Систем

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  • Погорлецкий А. И.

Abstract

The article analyses the interrelationship between stages (waves) of the globalization process in the XIX XXI centuries and historical periods of the national tax systems convergence. The peculiarities of the bilateral and multilateral intergovernmental cooperation in the fiscal sphere are revealed. The author investigates the role of tax treaties as well as the role of international organizations and regional communities whose activity are connected with the national tax policies coordination.

Suggested Citation

  • Погорлецкий А. И., 2005. "Конвергенция Национальных Налоговых Систем," Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего образования «Санкт-Петербургский государственный университет», issue 2, pages 65-73.
    • Handle: RePEc:scn:003571:15310502
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