Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2018 | 9 | nr 4 | 39--49
Tytuł artykułu

Scandinavian Experience of Forming Optimal Fiscal Space : Lessons for Ukraine

Treść / Zawartość
Warianty tytułu
Języki publikacji
The article analyzes the tax system adopted in the Scandinavian countries - Sweden, Denmark and Norway - in the context of identifying positive behaviors in ensuring optimal fiscal space in Ukraine. The paper outlines some peculiarities of the taxation mechanisms in the selected states and outlines the specifics of their functioning and development. It raises the notion of the dynamics of tax rates differentiation concerning separate taxes in the fiscal practice of the Scandinavian peninsula countries. In the process of studying the tax experience abroad, it was found out that tax burden in Sweden, Denmark and Norway is much higher than that in Ukraine, however, the presence of certain regulatory levers in socially oriented Scandinavian countries shifts tax payments into a real and minimal burden for payers.
The purpose of the article is to carry out a comparative analysis of tax systems of the Scandinavian countries and Ukraine in order to determine the priority directions for formation of an optimal fiscal space of our state.
Methodology. Empirical methods of comparative analysis are adopted to carry out an objective assessment of the fiscal space functioning in the Scandinavian countries and Ukraine. The tax systems differentiation processes are founded on a dialectical method of knowledge.
Conclusions. Tax systems in the Scandinavian countries are characterized by maximum adaptation of the methods for collecting tax payments to the needs of the effective functioning of tax entities and the requirements of modern society, and this could become a positive experience for the optimal fiscal space formation in Ukraine. The tax practice of Sweden, Denmark and Norway proves that the collected taxes are used effectively by the government entities, which allows them to be successfully implemented in a variety of social programs, at the same time providing certain conditions for growth in national business. (original abstract)
Słowa kluczowe
Opis fizyczny
  • Ternopil National Economic University, Ternopil
  • Lviv Customs of the State Fiscal Service of Ukraine Lviv
  • Zaporiźkyj Nacionalnyj Uniwersytet, Zaporiżżia, Ukraine
  • Swedish Tax System, State Fiscal Service of Ukraine, URL: (accessed: 12.10.2018).
  • World Tax Experience: Norway, State Fiscal Service of Ukraine URL: (accessed: 18.10.2018).
  • International Experience of experience in reforming tax systems: types of taxes and electronic reporting, State Fiscal Service of Ukraine , URL: moderni-zatsiya-dps-ukraini/arkchiv/mijnarodniy-dosvid-rozvitk/svitovui-dosvid/mrdosvid/ (ac-cessed: 18.10.2018).
  • Andrushchenko V.L. (2015), Tax Sysytem, Kyiv: Center for Educational Literature, 2015. - pp.416. Dubrovskyy V., Cherkashyn V. (2018), Institute for Socio-Economic Transformation Com-parative analysis of taxation of wages and budget funds in individual countries of the CIS, EU, Asia, Latin America, Kyiv, Danish Refugee Council, Danish Demining Group, SDC, DFID. pp.49.
  • GDP growth in the Nordic countries 2016-2018, by country, The statistic portal, URL: (11.11.2018).
  • General trends of the shadow economy in Ukraine in the first quarter of 2018 (2018), Minis-try of Economic Development and Trade, URL: (accessed: 08.10.2018).
  • IMF: Most countries have not overcome the consequences of the 2008 crisis. (2018), Ukrainian True, URL: (7.10.2018).
  • Lavreshov A. Yu. (2016), Modern Development of Tax Systems of Foreign Countries, Don DUU Manager, No. 3 (72), Donetsk State University of Management, 37 - 45.
  • Savchenko A., Blyshchyk L. (2018), Analisis of Tax Load Level in the Context of the Imple-mentation of European Standards in the National Economy of Ukraine, Economic and State, No. 5, URL: (02.11.2018).
  • Statistica, Statistic Portal. Prices & Access, Statistic, URL: ac-counts/ (11.11.2018).
  • Tax Code of Ukraine : with changes made in accordance with the Laws (2018), Information from the Verkhovna Rada of Ukraine, URL: (accessed: 08.09.2018).
  • Vovk T., Vodiannikov O., Kovalenko І. (2004), Tax aspects of WTO law and the EU acquis. Guidelines for Tax Reform in Ukraine, Kharkiv, Konsum, pp.960.
Typ dokumentu
Identyfikator YADDA

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.