Tax unification in the context of migration and the activities of international corporations


  • Nataliia M. Boreіko State Tax University
  • Inna Arakelova Donetsk State University of Management
  • Natalia V. Vecepura Kyiv National University of Culture and Arts
  • Liliia M. Tymchenko Dnipropetrovsk State University of Internal Affairs
  • Violetta Roshylo Chernivtsi Institute of Trade and Economics of Kyiv National University of Trade and Economics



taxation, Migration, international corporations, tax unification, tax security, investment processes


The purpose of the article is to carry out a comprehensive analysis and scientific substantiation of current trends in labor migration and tax unification in the context of the development of international corporations in today’s globalized world. The leading approach to studying the issue under consideration was generally theoretical, economic, and mathematical methods of scientific cognition. Historical and abstract-logical methods helped to study the causes of the emergence and the strengthening of sentiments towards migration on a global scale. Analogy and extrapolation were used to study the global trends in tax unification under the development of international corporations and define vectors for Ukraine’s development.
The article presents the research results concerning the migration situation and the level of human capital development in Ukraine. The article analyzes how remittances from migrant workers affect the economy of Ukraine and the world in the context of the development of international corporations. The authors describe the world trends on the feasibility of introducing unified income taxation in the context of the development of international corporations and outline vectors for Ukraine’s development.
The materials of this article can be helpful for scientists and practitioners working on labor migration, tax unification, and the development of international corporations in the globalized world for the following purposes: for planning and forecasting scientific research, teachers of higher education institutions for training highly qualified personnel, and other interested persons.


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How to Cite

Boreіko N. M., Arakelova , I. ., Vecepura, N. V. ., Tymchenko, L. M. ., & Roshylo, V. . (2022). Tax unification in the context of migration and the activities of international corporations. Journal Transition Studies Review, 29(2), 57-78.




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