ABSTRACT
From a scientific and methodological point of view, we aim to solve the problems concerning the balance between the import and export of capital. The solution to these problems is based on constructing special economic and mathematical models of the international tax equilibrium of capital and understanding the concept of tax impartiality. This means equal economic conditions for enterprises of residents and nonresidents. Furthermore, there will be a free flow of capital when the choice of the country allocation of capital is determined not by fiscal reasons but solely by the economic efficiency.
