The role of tax competition between the countries of the world and the features of determining the main tax competitors of Ukraine among the European countries

Abstract

The article defines the role of the tax system, which it plays to gain competitive advantages of the country in social and economic spheres. The system of relevant taxes, characterizing the level of competition of the national tax system, is identified. Methodological basis for determining tax countries competing with Ukraine based on the cluster analysis is improved. By implementing the algorithm for establishment the European countries -tax competitors of Ukraine, firstly, potential tax competitors of Ukraine were identified, secondly, real tax competitors of Ukraine in a cluster with a similar structure of the tax system in terms of socioeconomic development were set.

Environmental management and social marketing: a bibliometric analysis

“…Systematization of scientific resources shows a significant basis for bibliometric analysis, as in the field of environmental management and social marketing, there is a sufficient number of works by scientists from different countries. Some authors devoted their researches to the study of various aspects of social marketing in the formation of healthy behavior of the population of a particular area [2][3][4][5][6][7][8][9][10][11][12]. Scientists Todua N., Jashi C. [13] describing the general problems of sustainable social development, consider the relevance of healthy eating among the population and the peculiarities of promoting this idea in general.…”

Setting up architecture for environmental tax system under certain socioeconomic conditions

“…Specifically, there are only a few papers on this concern. Namely, Vysochyna, Samusevych, and Tykhenko (2015), Boiko and Samusevych (2017), Ngoc Huy (2018), and Eddassi (2020) pointed out priorities of national tax policy are formed under challenges of international tax competitions. Still, there is no specific evidence about the influence of socioeconomic trends on the variety of fiscal measures of environmental policy realization.…”

Convergence trends of environmental taxation in European countries

“…There are some scientists [48][49][50][51] focused on researching the existence of convergent processes in the international tax environment. Namely, tax competition and convergence appear while reforming tax systems in order to attract taxpayers and investments to create additional working places and to stimulate economic growth [52].…”