Податкові системи зарубіжних країн

Abstract

The textbook is relevant and useful in that it acquaints readers: students, graduate students, teachers and anyone interested in taxes, with foreign experience in taxation in the most developed countries. Ukraine cannot do without the advanced Western school, mastering and using the unique scientific potential and practical competence of foreign fiscal services. The authors hope that the publication will give impetus to independent reflection and comparison. The textbook focuses on the conscious perception of the urgent public utility of taxes and the conscious participation of citizens in the fulfillment of tax obligations.