TAX SYSTEMS OF THE EUROPEAN COUNTRIES: NOTES TO THE SCIENTIFIC DISCUSSION
Journal Title: Вісник Запорізького національного університету. Юридичні науки - Year 2017, Vol 4, Issue
Abstract
Due to the fact that Ukraine chose a course on European integration, the adjustment of the tax system of our country should be made taking into account the requirements of the European space, principles of the construction of the European Union tax system, while taking into account their adaptation to the conditions prevailing in Ukraine. The experience of the European Union member states, especially Germany, France, and Switzerland in shaping market tax systems, deserves attention when it comes to finding solutions to such problems in Ukraine. The author of the article emphasizes that in European countries, tax policy is formed as a result of a complex process of interaction of interests of economic and social nature. Tax policy in the European Union countries is an integral part of the overall social policy of the social welfare of the country. In the conditions of developed market relations, the tax system is an important element in the regulation of economic and social processes in the state. Effective construction of the tax system is among the most difficult tasks, based on the well-founded decision of which the economic progress and welfare of the state depend. Scientists and practitioners of European countries most often focus on the issue of achieving the principle of fair taxation in the society, which is realized on the basis of the existence of a progressive scale of taxation. While in Ukraine, only isolated attempts to implement the principle of social justice in the field of taxation appear. The article presents elements that characterize the tax policy of different countries but, at the same time, the tendency of the dependence of the proportion of individual taxes from the general level of economic development of one or another country can be traced. Thus, the problem of improving tax systems was not only in countries with a transformational economy but also developed countries. Given the above, tax systems of European countries and Ukraine need further research, in particular, in the development of more efficient modernized taxation methods.
Authors and Affiliations
T. B. Shapoval
Keywords
Related Articles
- EP ID EP439443
- DOI -
- Views 78
- Downloads 0
ПОРОДИ ТВАРИН ЯК ОБ’ЄКТИ ПРАВ ІНТЕЛЕКТУАЛЬНОЇ ВЛАСНОСТІ
Крізь призму цивільно-правової літератури розглянуто особливості визнання порід тварин як об’єктів прав інтелектуальної власності. У статті висувається низка пропозицій щодо вдосконалення законодавства у сфері інтелектуа...
РОЛЬ ОМБУДСМАНА З ПИТАНЬ МІГРАЦІЇ В ЗАХИСТІ ПРАВ ВНУТРІШНЬО ПЕРЕМІЩЕНИХ ОСІБ
У статті розглядаються поняття мігранта та внутрішньо переміщених осіб, міжнародні стандарти і проблеми законодавчого закріплення й захисту прав внутрішньо переміщених осіб на національному рівні. Визначається консолідую...
LEGAL ASPECTS OF THE EXERCISE OF LAND RIGHTS IN UKRAINE
Questions related to the exercise of land rights always were and will be under intent the attention of scientists from a land law and legislator. In recent year, work in this direction is notably activated: the number...
The Institute of Public Law, str. Heorhiia Kirpy, 2A, Kyiv, Ukraine
The article states that the complexity of determining the essence and structure of the mechanism of public administration consists in the absence of a unified approach to the interpretation of such generic category. In c...
DEFINITION OF THE ESSENCE OF THE CONCEPTS “LIMITATIONS” AND “PROHIBITIONS” IN THE FIELD OF WARNING OF ADMINISTRATIVE OFFENSES RELATED TO CORRUPTION
The legislation of Ukraine regulating public relations in the field of civil service and prevention of corruption-related administrative offenses uses such notions as “limitations” and “prohibitions”, provides for their...