Classification and Characteristics of World Tax System Models

Abstract

Comparative legal analysis of the tax system is necessary for the formation of a complex of modern legal and organizational measures to prevent and put an end to non-payment of taxes and fees. The mechanism of economic relations, such as taxes, allows the state to freely carry out certain activities, because it serves as one of the main sources of money that goes to the state treasury. There are many researchers in the world who deal with the problems of taxes and their collection, and to solve them they rely on the analysis of the tax systems of foreign countries. In recent years, views on the existence of four models of the tax system - Anglo-Saxon, continental, mixed and Latin American models - have appeared in world practice. Their significant difference is the level of tax burden.