TYPES OF TAXES AND FEATURES OF THEIR CALCULATION IN UKRAINE AND THE NETHERLANDS

Abstract

The purpose of the article is to summarize the common features and differences of the taxation systems in Ukraine and the Netherlands and to propose directions for reforming the tax system of Ukraine. The functioning and development of the economy of any country, business support, and the performance of its functions by the state are ensured through the existence of a flexible taxation system. It is taxes, which are an important element of the tax system, that make up a significant part of the budget of each country. Therefore, optimization of taxation, transparency of taxation, application of progressive tax rates, and introduction of tax benefits are prerequisites for reforming existing tax systems. The tasks set in the article will be solved using the following general scientific and special research methods: analysis and synthesis, induction and deduction, abstraction and comparison, modeling, systematization, and generalization. The article examines the existing features of tax classification in Ukraine and the Netherlands: depending on the level of state structures that collect them; depending on the taxpayer; depending on the object of taxation; periodicity of tax payment. The common features and differences of the taxation systems in Ukraine and the Netherlands are highlighted. Taxpayers, the methodology for calculating income tax, value added tax, personal income tax, and local taxes are characterized. The features of the application of tax rates in Ukraine and the Netherlands, the reflection of taxes in reporting, and the frequency of their payment are analyzed. The existing types of benefits are summarized and characterized. Proposals are developed to improve the taxation system in Ukraine and ensure its transparency: the introduction of progressive tax rates, the increase in reporting terms for various types of taxes - up to a year, which is especially important during the war, and after its end - the introduction of local taxes in order to clean up the environment. The practical value of the research is to generalize and systematize the common features and differences of the tax systems of Ukraine and the Netherlands and to develop proposals for improving the taxation system in Ukraine.