United Kingdom as one of the tax giants: world practice as the basis of tax development of Ukraine

Abstract

Among the first tasks of the government, it is to ensure sustainable socio-economic development, which is impossible without the development of investment activities, that the most important place is given. Of course, the tax system is the most significant factor among the instruments of state regulation, determines the favorability of the country's environment for investment activity. The current state of the economy of our state obliges to focus on tax problems, the formation of a reasonable approach to solving the problems of tax burden on economic entities, taking into account the specifics of tax policy in highly developed countries of the world. The study of the foreign experience of "tax giants" to which the UK rightfully belongs, makes it possible to apply world experience and take into account the most important ideas in the process of creating and reforming the tax system of Ukraine.