Damirchiev M. Comparative legal analysis of the taxation system of Ukraine and the Republic of Azerbaijan.

Thesis is devoted to the comparative legal analysis of the taxation system of Ukraine and the Republic of Azerbaijan. The study was conducted on the characteristics of the main source of structures that are associated with the regulation of taxation: the taxation system, tax obligations and its components, the definition of taxes and duties, their relationships and disengagement. Comparative characteristics of taxes and charges is carried out on selected types of compulsory payments and accordingly this study, indirect taxes (income tax and excise) taxes on income (tax on personal income tax on profits of legal persons), property taxes (land tax and property tax) and certain types of taxes, which are inherent in the existing systems of taxation (road tax, industrial tax, etc.). In the course of comparative law analysis draws conclusions and makes suggestions for improvements and changes in existing tax legislation of Ukraine and the Republic of Azerbaijan.