COMPARATIVE LEGAL ANALYSIS OF THE INSTITUTION OF TAXATION ACCORDING TO THE LEGISLATION OF UKRAINE AND FOREIGN COUNTRIES
Journal Title: Legea și viața - Year 2018, Vol 2, Issue 7
Abstract
The article compares legal analysis of the institution of taxation in accordance with the legislation of certain foreign countries, in particular the Republic of Azerbaijan, the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic, the Republic of Moldova, the Republic of Tajikistan and Ukraine. The author focuses attention on the fact that after the entry into force of the Tax Code of Ukraine, the scientific interest in this research topic among Ukrainian scientists is weakened, as evidenced by the absence of a modern comprehensive study of the problem of legal regulation of the institution of taxation in Ukraine. The importance and expediency of this scientific research is due, first of all, to the current period of Ukraine's development, which convincingly proves that today there arose a need for scientific understanding of the essence of the institution of establishing taxes.
Authors and Affiliations
Pavel KOLOMIYETS
Keywords
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