摘要：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.
