Comparative analysis of tax systems of Russia, Canada, Switzerland and South Korea

The article examines the experience of tax collection in countries with different economic systems (Canada, Switzerland, South Korea and the Russian Federation). A comparative analysis of tax systems consisting of similar elements of taxes and taxation principles has been carried out. The most common trends and differences have been Identified. This analysis can be used in the future to determine ways to improve the tax system of the Russian Federation. In conclusion, a table of basic tax rates is provided, as well as the existing shortcomings of the Russian tax system are identified.