IMPACT OF GLOBALIZATION ON TAXATION MIXES IN OECD COUNTRIES DURING 1965-2003.

This article explores the impact of globalization on the tax mixes of the OECD countries. A cluster analysis was used to identify countries' clusters with similar tax mixes in the period 1965 to 2003. The results confirmed the existence of the trend of convergence of the tax systems from the point of view of dividing taxes into direct and indirect categories.