Особливості систем оподаткування різних країн

Abstract

Стаття присвячена порівняльному аналізу систем оподаткування України, Німеччини та США з метою виявлення їхніх особливостей, переваг та недоліків. Розглянуті аспекти включають структуру оподаткування, ставки податків, податкові пільги та загальне податкове навантаження. Через аналіз цих складових автори дослідження пропонують оцінити вплив податкових систем на економічний, соціальний та політичний розвиток країн, а також знайти оптимальні рішення для забезпечення стабільності та процвітання. Акцент робиться на важливості податкових реформ та ефективного збирання податків як інструменту фінансової політики для досягнення цілей розвитку та соціально-економічного зростання країн.

Taxation plays a pivotal role in the financial framework of any nation, serving as a primary source of government revenue. The unique characteristics of a country's tax system significantly impact both its fiscal position and the well-being of its citizens. Comparative analysis of taxation systems enables a deeper understanding of their functionality, allowing for the identification of strengths and weaknesses inherent in each system. Purpose. The purpose of this study is to conduct a comparative analysis of the taxation systems of Ukraine, Germany, and the USA, aiming to identify their specificities, advantages, and drawbacks. By examining key aspects such as tax structure, tax rates, tax incentives, and overall tax burden, the study seeks to understand how each system influences the economic, social, and political development of the respective countries. The study aims to shed light on the effectiveness of tax reforms and tax collection strategies in ensuring stability and prosperity amidst contemporary challenges in the global economy. Results. The comparative analysis reveals significant differences in the taxation systems of the three countries. While Ukraine exhibits a moderate tax burden compared to some EU countries, Germany and the USA demonstrate distinct tax structures and policies. Germany's tax system, for instance, is characterized by differentiated tax classes, aiming to provide varying levels of tax relief to different income groups. In contrast, the USA offers extensive tax incentives for technological innovation and job creation, fostering a business-friendly environment. Moreover, the analysis highlights the complexity of the US tax system, comprising federal, state, and municipal levels of taxation. Conclusions. In conclusion, the study underscores the importance of understanding the nuances of taxation systems in shaping economic, social, and political landscapes. While each country's tax system reflects its unique socio-economic context and policy priorities, there are valuable lessons to be learned from comparative analysis. The findings emphasize the need for effective tax reforms tailored to the specific needs and challenges of each country, aiming to optimize tax structures, enhance tax compliance, and promote sustainable development. Furthermore, the study underscores the role of taxation as a powerful tool for fostering innovation, economic growth, and social equity, urging policymakers to prioritize tax policies that contribute to longterm prosperity and well-being.