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Current Trends in the Field of International Taxation
Galutskykh N. А.

Galutskykh, Nataliia А. (2026) “Current Trends in the Field of International Taxation.” Business Inform 1:60–71.
https://doi.org/10.32983/2222-4459-2026-1-60-71

Section: Foreign Experience

Article is written in Ukrainian
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UDC 336.227(477+100)

Abstract:
The aim of the article is to identify current trends in the field of international taxation. The main current trends in international taxation, as noted by experts and international organizations (OECD, IMF, EU, etc.), can be characterized as follows: 1. Combating base erosion and profit shifting (BEPS), particularly focusing on countering aggressive tax planning and the artificial shifting of profits to low-tax jurisdictions, as well as implementing consistent BEPS standards in the legislation of different countries. 2. Tax on the digital economy, that is, the introduction of special taxes for global digital platforms and the harmonization of international approaches to taxing digital services within the framework of negotiations under the OECD. 3. Minimum global corporate tax, namely the introduction of an international rule on the minimum tax rate for multinational corporations. 4. Increased transparency and accountability, which involves mandatory exchange of information about the beneficial owners of companies and financial flows, as well as strengthening requirements for transfer pricing and Country-by-Country Reporting (CbCR). 5. Changes in tax rates, including reviewing their levels in response to economic challenges (recessions, pandemics), as well as the growing role of consumption taxes and other indirect taxes in some countries. 6. Carbon taxes and environmental taxation, namely the introduction or expansion of environmental taxes, which are becoming part of tax policy aimed at reducing the carbon footprint. 7. Property and real estate taxes, that is, the increasing interest in taxing real estate as a tool to address social inequalities and prevent speculation. 8. Tax incentives for R&D investments, specifically the broad application of tax credits and benefits to encourage innovative activities, including research and development as well as green technologies. 9. Digitalization of tax administration, carried out through extensive implementation of electronic data exchange, automated solutions (APIs), and the use of artificial intelligence to detect tax evasion and optimize administration. 10. Incorporation of social and environmental objectives into tax policy, that is, integrating social aspects (combating inequality) and sustainable development principles into fiscal strategies. Overall, current trends in international taxation reflect an effort to combine fiscal efficiency with principles of fairness, transparency, and global responsibility, shaping a new paradigm of tax relations in the world economy.

Keywords: fiscal efficiency, tax base, digital economy tax, transfer pricing, environmental taxes, fiscal strategies, tax relations, international taxation.

Fig.: 2. Tabl.: 2. Bibl.: 34.

Galutskykh Nataliia А. – Candidate of Sciences (Economics), Associate Professor, Department of International Economics and World Economy, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

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