Фіскальна система України: порівняльно-історичні аспекти дослідження

Abstract

The article proves that the fiscal system of Ukraine in the context of its temporal dimension through the implementation of comparative and historical research is an important tool for understanding its features, traits and properties. Such studies can be comparative genetic; aimed at determining the qualitative or quantitative characteristics of the properties of the fiscal system of Ukraine (or its structural elements) as an object, and related to the involvement of foreign material - in this case will be compared in historical retrospect fiscal system of Ukraine and other countries.