УДК 336.221.4

Yevgeniy LOMAKA
postgraduate student, Department of Finance and Credit, V. N. Karazin Kharkiv National University


Introduction. The urgency of the topic is that in the conditions of international globalization for the economy of Ukraine, its foreign policy priority is integration with the countries of the world with a developed market economy, in particular its taxation system.

The purpose of the article is to summarize the theoretical foundations of taxation of foreign economically developed countries, to make methodological and practical recommendations for

the formation and development of a domestic taxation strategy, the State fiscal service of Ukraine in the conditions of the economy globalization.

Results. The key development opportunities, strengths and weaknesses of the taxation system in Ukraine are outlined based on the analysis of taxation experience of foreign economically developed countries, such as Poland, USA, the Netherlands and Italy. This gave the opportunity to form a promising strategy for the development of tax entities, which, first of all, provides access to a single, expanded, harmonized market of foreign countries, overcoming the weaknesses of the internal environment in the Ukrainian taxation system.

Conclusions. The results of the study showed that Ukraine needs an unconventional approach to codification of the existing tax system given the experience of developed economies. The result of this approach can be, first of all, stabilization of the taxation basis, laying the foundations of a comprehensive tax base, as well as creating favorable conditions for improving the mechanism of taxes accrual and collection. At present, it can be argued that in Ukraine a tax system has been created that allows to mobilize funds for the disposal of the state, to distribute them and redistribute for the purposes of economic and social development.

Keywords: tax system, taxation, fiscal services of uraine, tax, countries with developed market economies, globalization.


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The article was received 12.10.2018