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The monograph is devoted to a comprehensive study of the theoretical foundations of the organisation and functioning of TNC income tax systems and determination of the macroeconomic effect of changes in these systems in the context of globalisation and intensification of integration processes. The author substantiates the key concepts of evolutionary transformation of TNC income tax systems - full tax convergence, full tax divergence and tax glocalisation. The article reveals the current trends in the development of corporate income tax systems in the developed OECD countries and the European Union and identifies the ways to adapt the corporate income tax system in Ukraine to the conditions of the European Union.