Foreign experience in enforcing tax liabilities

Abstract

This paper is devoted to the study of foreign experience in the field of legal regulation of tax liabilities enforcement through the prism of comparing the approaches of different countries with the provisions of the tax legislation of Ukraine. The author traces the development of national legislation in recent years in the system of tax administration, which is reflected in the improvement of Ukraine's position in the Doing Business ranking, including the easing of the taxation system after the start of large-scale military aggression. The scientific study of foreign experience in the field of regulation of tax liabilities enforcement is aimed at examining various legislative and practical approaches to implementing effective mechanisms into the tax legislation of Ukraine. The author traces the development of the Republic of Georgia in terms of improving the efficiency of tax compliance. A comparative analysis of the experience of France and Ukraine regarding the procedure for collecting tax debt and the role of the tax authority in deciding on the further operation of the enterprise or its liquidation is made. The peculiarities of tax administration in the United States and approaches to tax debt repayment are identified. Innovative amendments to the tax legislation of Poland to counteract tax evasion are investigated. The author describes Italy's experience in tax administration and measures to collect tax debt. The author formulates the types of enforcement of tax liabilities in Ukraine and other countries, determines their effectiveness and consideration in the development of national legislation. The author substantiates the need to improve the national regulatory framework for ensuring the fulfilment of tax obligations by introducing new innovative approaches to improve taxpayers' tax discipline.