РАЗВИТИЕ МЕТОДОЛОГИИ ПОСТРОЕНИЯ СИСТЕМ НАЛОГООБЛОЖЕНИЯ В РАЗВИТЫХ СТРАНАХ (НА ПРИМЕРЕ ЗАПАДНОЙ ЕВРОПЫ И США)

Abstract

The article presents a theoretical study on the methodology evolution in constructing tax systems in Western Europe and the United States. Also, in a number of cases, the methodology and experience of other European countries (Eastern Europe) and Asian states is examined in the framework of a comparative analysis. Basing on the results of the study and analysis of the methodology genesis of constructing tax systems in Western countries, it is stated: 1) at the moment, in most developed countries, direct taxes dominate in the methodology for constructing the taxation system (more than 100 types of taxes and fees are distinguished); 2) if developing countries at the stage of economic recovery, the key task is to increase the degree of tax collection in order to ensure the completeness of financing public spending, then for developed countries the main task is to curb the excessive growth of the public sector of the economy in conditions when the economy is already approaching such a threshold beyond which it is unreasonable to increase the level of the fiscal burden. However, as the practice of recent years shows, it is extremely difficult to achieve this result. Due to the fact that the methodology for constructing the tax system in the Soviet period was subjected to radical destruction, and the level of tax collection is more than 2 times lower than the average European indicators, not even reaching the optimal level (60%), the results of a study on the use of methodological tools by Western countries to solve these problems are acquiring practical significance and special interest for Russia.