In a single-phase system, current travels to the load on the line conductor and returns on the neutral conductor, so this "series" circuit voltage is dropped across both the line and neutral conductors.
In a three-phase system, you have two conditions: balanced and unbalanced. In a balanced three-phase system, there is no current in the neutral conductor (each phase's current cancels the other two phase's currents). Some examples of balanced 3-phase loads include 3-phase motors, pumps, and VFDs.
Conversely, with an unbalanced 3-phase system, current is produced in the neutral; however an unbalanced 3-phase system is rarely (if ever) calculated considering the line and neutral impedances because the effort to perform the calculations isn't worth the results.
I'm happy to talk to this and prove what I just claimed, but I'll spare the community until pressed to do so, but I will conclude with this: a three-phase system is not a series system; it's a parallel system, so the math is considerably more complicated than a single phase analysis, and the kicker is that you can do the math and calculate the true 3-phase voltage drop of an unbalanced 3-phase system, but the results of these calculations will leave you wondering why you even bothered.
Finally, it helps to understand why "Voltage Drop" is such a hot topic. Is it because it's a code requirement? It's not a code requirement, but rather a recommendation. It is absolutely true that too much voltage drop will cause the load to behave erratically, and can even be a very dangerous (and even deadly) situation for craftspersons working at the load; nevertheless, it's not a "CODE REQUIREMENT." The NEC recommends no more than a 3% voltage drop on the branch circuit and no more than 2% on the feeder. Voltage drop calculations are essential to the difference between a true engineered design and a classroom assignment.