COMPARATIVE ANALYSIS OF THE TAX ENSURING ECONOMIC STABILITY AND SIGNIFICANCE: UKRAINE VS GERMANY

Taxes can become a determining tool for influencing the stability and certainty of the national economy. But under some conditions they stabilize, and under others, on the contrary, they destroy
stability. In this section, based on a comparison of two national models of taxation - successful German and unsuccessful Ukrainian - the authors try to make some generalizations. They concern the answers to the question: how can the tax system create conditions for stable economic activity and limit economic uncertainty.