International non-governmental institutions and Ukraine’s integration into global customs and tax standards
Year: 2025
Type: article
Abstract: The International Non-government Institutions, The International Chamber of Commerce and the Confederation of Asia-Pacific Chambers of Commerce and Industry, are examined in the context of Ukraine's global fiscal governance integration.These institutions create an infrastructure for tax compliance that enables Ukraine to adopt a system of legal tran sparency, predictability, and standardization, especially in developing and transitional economies.The ICC contributes to the Ukraine international trade by removing uncertainties concerning the distribution of trade and tax liabilities through Incoterms, model contracts, and simplified arbitration procedures.This helps minimize potential conflicts and encourages international business activities.This case study examines the growing need for international collaboration in the digital tax management arena and the leading role taken by the International Chamber of Commerce (ICC) in Base Erosion and Profit Shifting (BEPS), as advocated by the Organization for Economic Cooperation and Development (OECD).It highlights Ukraine's participation in the processes aimed at integrating these standards into national tax policy which helps in mitigating illicit capital flows and corporate tax avoidance.CACCI's regional initiatives also further support Ukraine's ambitions through easing customs procedures, advocating green taxation, and cultivating regional public-private partnerships (PPPs) for fiscal modernization.In particular, CACCI's emphasis on free trade zones and tax holiday regimes resonate with the objectives of Ukraine's post-war reconstruction effort directed towards maximization of investment and economic recovery.The document also highlights the fact that the legal and economic aspects of tax governance for Ukraine is a question of reforms other than legislation, it is an issue of systematic institutional development combined with publicprivate dialogue and regional advocacy.These institutions provide not only substantive knowledge and goodwill, but also act as facilitators which assist Ukraine to join higher level economic configurations like EU Customs Union and the Digital Single Market.Special attention is given to the arbitration services provided by ICC which have played a key role in offering solutions to tax related investment disputes and establishing legal assitance certeinty.The modern tax and customs law of Ukraine could not be developed without the active involvement of international non-governmental organizations such as the ICC and CACCI.With the rapid advancement of globalization, these institutions have become more essential to Ukraine as its economic competitiveness increases.In the shift of balance of power in world politics, cooperation with these institutions helps Ukraine to implement and protect its economically sustainable and sovereign development policies.
Source: Amparo
Author: R. Yu. Ivanova
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4410355672