ИЗАЗОВИ САВРЕМЕНИХ ПОРЕСКИХ РЕФОРМИ
CHALLENGES OF CONTEMPORARY TAX REFORMS

Summary/Abstract: The subject matter of analysis in this paper are the challenges that states encounter in the process of implementing tax reforms in the circumstances of contemporary global crisis. Alignment with the global economic flows leads to reduction of corporate income tax rates and marginal income tax rates for the richest individuals. In order to ensure a steady inflow of revenues, the tax burden is increasingly shifting to consumption taxes. Changes in tax structure are accompanied by tax administration reforms, primarily aimed at strengthening the preventive role of tax administrations. At the international level, a growing number of countries is involved in the processes of exchanging tax information and establishing common rules and generally accepted codes of conduct regulating harmful tax competition. The most recent challenge is related to attempts to reform the area of international taxation of corporate income tax of multinational companies, envisaged in the OECD Action Plan on Base Erosion and Profit Sharing (BEPS).

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