Податкове навантаження: порівняльна характеристика вітчизняного та зарубіжного досвіду

Abstract

The research results indicate the importance of summarizing the theoretical and applied aspects of the tax burden in Ukraine, comparative assessment of the tax burden in Ukraine and foreign countries, identification of the main problems, as well as providing recommendations for its optimization and finding ways to improve the areas of optimization of the tax burden. The obtained results can be used by the State Tax Service in planning, forecasting and using tax revenues, as well as the tax burden. Because tax revenues play a significant role in the functioning of the budget in Ukraine.