Our discussion intends to present the Ukrainian tax system. This goal is justified by the very limited knowledge of the topic, despite the Ukraine being one of Poland’s largest neighbours, both regarding the size of her territory and the number of population. The Ukraine certainly represents a very interesting and promising market. After the Ukraine became an independent stale in 1991, her lax system has been distinctly modified compared with fiscal solutions operated in the USSR. However, the system is still in need of adjustments to the economic system. The following levies are collected in the Ukraine: taxes, fees, customs duties and deductions. The levies are divided into central and local finance, but the division is somewhat unclear. Some taxes (levies) are paid to both the central budget and to municipal budgets. In addition, in the construction of some taxes or fees, e.g. in the simplified tax systems, one tax is replaceable by a dozen of other taxes and fees and it is distributed among the central budget, local budgets and pension funds. In today’s Ukraine, the following taxes are collected: personal income tax, value added tax, corporate income tax, cxcise taxes, tax on advertisements, municipal tax, tax on means of transport and tax on additional business activity. The taxes co-exist with a large number of fees. A general review of the Ukrainian tax system allows to conclude that it is more complicated than its Polish equivalent. The main difference is the higher number of fees. Its characteristic feature is the absence of two taxes that can be found in the Polish tax systems and in systems operated in the developed countries: the estate and gift tax and the real estate tax. In the Ukraine taxes account for about 70% of the budget revenues, with VAT being the most significant (30%) and the corporate income tax making up approx. 20%. The personal income tax is nominal: it represents slightly above 1%! Remove selected

Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę.