September 10, 2025Business InformOpen Access

Modern Trends in International and Domestic Taxation Practices

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International taxation practices show notable changes influenced by globalization and OECD recommendations.
Corporate profit tax in European countries decreased by 0.4%, while personal income tax remained stable over time.
Methods for avoiding double taxation include tax exemptions and tax credits, in line with international agreements.
Ukraine maintains consistent tax rates from 2020 to 2025, facing challenges in tax evasion and international cooperation.

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Analysis of taxation changes in Ukraine and Europe under globalization, highlighting OECD and G20 norms.

Sakhno et al. (2025) studied this question.

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