Taxation system in Germany: adaptation of experience in Ukraine

Abstract

The hope that the world economy will be able to cope with the challenges of the coronavirus pandemic on its own, without radical measures, has finally disappeared. Temporary suspension of certain companies, indefinite suspension of food establishments, prostration in the hotel business and entertainment, the crisis of airlines due to the closure of borders. Unfortunately, this list can be extended for a long time, as well as to calculate the existing and forecast future economic losses from COVID 19 and the frequent introduction of quarantine regulations.
The aim of the work is to study and assess the directions of development of the tax system of Ukraine during the pandemic, to find ways and opportunities for its improvement in comparison with the tax system of Germany.
The scientific article substantiates the current priorities of the tax system development by introducing the experience of the German tax system, in particular: in the institutional environment; in the relationship between the subjects of the tax system, as well as in the relationship between the subjects of the tax system and the subjects of the external environment; in the activities of the subjects themselves; in ways to identify tax risks and tax fraud, which allows to identify potential measures to ensure the development of the tax system of Ukraine.
The methodological basis of scientific research are general scientific and empirical research methods: theoretical generalization, scientific abstraction, induction and deduction, classification - in the process of studying the evolution of basic definitions: tax, tax system, tax policy, tax regulation, European integration; method of scientific abstraction - in order to generalize the conceptual apparatus of research; methods of system approach, analysis and synthesis - in the study of the structure of the tax system, the allocation of its principles and the development of the concept of development; method of comparison - to study the possibilities and justify the implementation of the German experience of harmonization of tax legislation in domestic practice.
It is proposed to introduce a progressive scale of income taxation, which would allow to obtain additional funds to stimulate the development of small business. After all, the tax system of Ukraine is dominated by the payment of indirect taxes, which are paid equally by any consumer, so it is important to more fairly set rates for value added tax (VAT).