The National Tax Systems Convergence

Authors

  • Александр Игоревич Погорлецкий St. Petersburg State University, 7–9, Universitetskaya nab., St. Petersburg, 199034, Russian Federation https://orcid.org/0000-0003-4495-5557

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 system 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.

Keywords:

globalization process in the XIX - XXI centuries, intergovernmental cooperation

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Author Biography

Александр Игоревич Погорлецкий, St. Petersburg State University, 7–9, Universitetskaya nab., St. Petersburg, 199034, Russian Federation

кандидат экономических наук, доцент

References

Литература на русском языке

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References in Latin Alphabet

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Translation of references in Russian into English

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Published

2005-03-24

How to Cite

Погорлецкий, А. И. (2005). The National Tax Systems Convergence. St Petersburg University Journal of Economic Studies, (2), 65–73. Retrieved from https://economicsjournal.spbu.ru/article/view/3780

Issue

No. 2 (2005)

Section

Global economy

License

Articles of the St Petersburg University Journal of Economic Studies are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.