Principles of taxation in the formation of tax systems of Ukraine and Poland

Abstract

Globalization and internationalization of economic relations requires both the formation of new and strengthening existing tools to ensure the competitive advantage of their own economy. Taxes and other obligatory tax payments are among the basic internal tools of influencing the socio-economic and environmental problems of the country and partner countries. Poland and Ukraine regained their independence at the same time in the early 1990s, and governments paid considerable attention to the use of taxes in reforming their own economic models. Taxes in Poland have become an element of the policy of "shock therapy", they were actively used by governments in consistent reforming the national economy to market conditions in Ukraine. Taxes have become a basic instrument of fiscal policy of Ukraine and Poland, but the efficiency of use was different taking into account the macroeconomic indicators of development of both countries, and their social development.

Keywords

• tax systems of foreign countries
• principles of taxation
• ukraine
• poland