Received 29.05.2019, Revised 27.09.2019, Accepted 06.11.2019
The article examines the experience of the formation of tax systems of the leading countries of the world in order to identify the main guidelines for the development of the tax system of Ukraine. The peculiarities of functioning of the domestic tax system were noted and a comparative analysis with modern foreign taxation systems was conducted. The ways of its improvement are presented in the context of the European integration processes taking place in Ukraine
tax system; taxation system; value added tax; personal income tax; income tax; duty; excise tax