Models and types of tax policy in the world: lessons for Ukraine
Subject of study is models and types of tax policy in the world. The purpose of the study is to identify positive features in the models of tax policy of countries with developed and transformational economies, as well as to clarify the issue of the possibility of implementing one or another foreign experience of tax policy in Ukraine. Research methods. The methodological basis of the work is the provisions of the theory of tax policy. The study used general scientific methods of empirical cognition (observation, description, experiment), logical (analysis and synthesis, induction and deduction, abstraction, generalization, modeling, classification) and scientific methods (structural–functional, institutional, comparisons, statistical groupings, expert estimates). Results. The article deals with theoretical questions about the types and models of tax policy in foreign countries. Terminological clarifications have been made. The views of scientists on the types and models of tax policy existing in the world are considered from various sources. The author emphasizes that there is no ideal PP model in the world. The priorities of the economic policy of developed countries, which determine the goals and methods of tax policy, are named. Conclusions.The variety of models of tax policy in the world testifies to the constant search by the governments of the countries that is most acceptable for one or another stage of its development. It is impossible to name the model of tax policy that dominates the world. The goals and objectives of tax policy may differ depending on a specific historical period, on the circumstances and socio–economic conditions of each country. The choice of tax policy strategymust necessarily be based on the "golden rules" of taxation, principled approaches to the essence of the organization of taxation. Ukraine must take advantage of its natural, geographic and economic advantages, which, if properly applied, can bring significant revenues to the state, thus reducing the tax burden on the ...