Adaptation of foreign experience of improvement of tax system for Ukraine on the example of Bulgaria and France

Abstract

Introduction. In modern conditions one of the important problems is the imbalance in tax system of Ukraine, which has a negative impact on the economic development of the state and its financial independence. To find the ways of improvement of Ukraine's position on the international level and of its fiscal policy it is necessary to study the experience of other countries and to use it in the process of reforming the tax system of Ukraine.

Purpose. The purpose of the scientific research is to study the features of functioning and reforming the tax system of European countries in order to develop the ways of improvement the tax policy of Ukraine.

Method (methodology). The article describes the methodological approaches to the definition of "tax policy" and types of tax policy depending on the level of taxation in the country. The direction of tax policy of Ukraine and its position due tothe dynamics of easiness of paying taxes in the conditions of the ongoing transformation of the fiscal adjustment are analyzed. The comparative analysis of the performance of the tax systems of three countries, such as Ukraine, Bulgaria and France is carried out. Bulgaria is considered to be the country with the lowest tax burden, while France is the country with the highest tax burden. The main ways of reforming the existing tax systems of the world are also considered.

Results. Despite the improvement of Ukraine's position according to the rating of the World Bank, the qualitative changes in the operation of the elements of the tax system are considered to be insufficient. The problem of reforming the tax system of Ukraine in order to harmonize the interests of the state and tax payers remains one of the most pressing economic problems. The present stage of the development of the Ukrainian tax system is characterized by the fiscal direction of its tax policy.

On the basis of a comparative analysis of the performance of the tax system of Ukraine, Bulgaria and France it has been concluded that Ukraine should follow the way of those countries where the reforms aime to reduce the tax burden. The directions of the reform of the Ukrainian tax system are offered. One of the ways of improvement of the tax system of Ukraine is to use the experience of the tax reforms in Bulgaria.