COMPARATIVE LEGAL ANALYSIS OF TAXATION IN ESTONIA, THE NETHERLANDS AND UKRAINE ON THE EXAMPLE OF SELECTED TAXES ; ПОРІВНЯЛЬНО-ПРАВОВИЙ АНАЛІЗ ОПОДАТКУВАННЯ В ЕСТОНІЇ, НІДЕРЛАНДАХ ТА УКРАЇНІ НА ПРИКЛАДІ ОКРЕМИХ ПОДАТКІВ

The article deals with the comparative legal analysis of taxation in Ukraine, Estonia and the Netherlands on the example of corporate income tax, value added tax as well as land tax (a type of real estate tax). The author examines current trends in the administration of these taxes in the context of comparison of each of the countries; foreign experience of gradual formation of existing tax systems is considered. The author emphasises that Ukraine's current tax system needs to close all gaps and imperfections by implementing European experience. After all, the development of integrated EU law... Mehr ...