2025 1(48) 27

Assessment of Tax Implications of Managerial Decisions in the Context of the Implementation of the “Pillar Two” Global Tax Regulation

Dmytro Mykhailovych Zherlitsyn
Dr. of Economics, Prof.
ORCID https://orcid.org/0000-0002-2331-8690
e-mail: dmitro.zherlitsin@mipolytech.education,
LLC “Technical University “Metinvest Polytechnic”, Zaporizhzhia,
Volodymyr Volodymyrovych Mandra
Doctor of Economics
ORCID https://orcid.org/0000-0002-4786-5744,
Nataliya Heorhiivna Mandra
Candidate of Economics
ORCID https://orcid.org/0000-0002-9912-3574,
Kyiv Aviation Institute State University

Citation Format
Zherlitsyn, D. М., Mandra, V. V., Mandra, N. Н. (2025). Assessment of Tax Implications of Managerial Decisions in the Context of the Implementation of the “Pillar Two” Global Tax Regulation. Vіsnyk ekonomіchnoі nauky Ukraіny, 1 (48), рр. 170-176. https://doi.org/10.37405/1729-7206.2025.1(48).170-176

Language
 Ukrainian

Resume
The article explores the implementation of the “Pillar Two” solution under the OECD’s global initiative to optimize the taxation of multinational enterprises (MNEs). It analyzes decision-making approaches that governments and MNEs may adopt to assess the implications of the GloBE Rules. Special attention is given to the methodology for calculating the effective tax rate (ETR) and the top-up tax, considering jurisdiction-specific features and tax incentives. The article proposes using modern analytical tools to formalize decision-making processes, evaluate economic and fiscal impacts, and optimize tax planning within the framework of the new global rules. Applying the proposed approach is expected to help minimize competitiveness risks arising from excessive tax burdens and enhance fiscal sustainability amid an evolving global tax landscape.

Keywords
global taxation, Pillar Two, effective tax rate, top-up tax, multinational enterprise, decision-making models, tax planning.

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Full Text (.pdf)

Received: 30.04.2025
Accepted: 16.05.2025
Published: 19.06.2025