The role of tax competition between the countries of the world and the features of determining the main tax competitors of Ukraine among the European countries

The article defines the role of the tax system, which it plays to gain competitive advantages of the country in social and economic spheres. The system of relevant taxes, characterizing the level of competition of the national tax system, is identified. Methodological basis for determining tax countries competing with Ukraine based on the cluster analysis is improved. By implementing the algorithm for establishment the European countries – tax competitors of Ukraine, firstly, potential tax competitors of Ukraine were identi-fied, secondly, real tax competitors of Ukraine in a cluster with a similar structure of the tax system in terms of socio-economic development were set.