Методичний підхід до рейтингової оцінки конкурентоспроможності податкових систем країн Європи

Abstract

The aim of the study is to develop an alternative scientific and methodological approach to the rating assessment of the level of competitiveness of the tax system of the leading countries of the world. A review of scientific studies devoted to the integral assessment of tax systems of different countries showed a variety of approaches to the choice of indicators and valuation methods. Despite the obvious positive aspects of the methodology for calculating the International Tax Competitiveness Index (ITCI), there are claims regarding the number of indicators and the methods for calculating final scores in subcategories and categories. A methodical approach to an alternative integral assessment of the level of tax competitiveness based on the use of the model of the iterative method of principal components is proposed, which made it possible to compile a ranking of the level of efficiency of the tax systems of European countries in 2023. The presented model is easily implemented without the involvement of special applied statistical programs. Ukraine (like most countries with developing economies) is not yet among the 38 countries of the Organization for Economic Cooperation and Development, so the official ITCI index for Ukraine can only be calculated unofficially. The taxation system of Ukraine is characterized by both positive indicators and some shortcomings. Therefore, in order to improve the tax system of Ukraine, it is necessary to study the positive and negative experience of other countries and determine the factors influencing the country’s position in the ranking of international tax competitiveness. In the course of further research, it is necessary to critically review the system of indicators, excluding the ones that do not significantly affect the final result, but can lead to certain errors.