PROBLEMS OF HARMONIZATION OF THE TAX LEGISLATION OF UKRAINE AND THE EU

Abstract

The article discloses the problems of harmonization of the tax legislation of Ukraine and the EU and identifies directions for their solution. It was found that the process of harmonizing the domestic tax base to the requirements of the legislation of European countries is characterized by a rather long-term and systematic nature, as a result of which it becomes possible to provide better conditions for the cooperation of our country with EU member states, as well as to ensure a sufficient level of investment attractiveness of Ukraine in general. The main features of the European standards for the establishment of tax legal relations are determined. The factors influencing the tax policy and distinguishing the domestic tax policy from the policy of European countries are disclosed. It was found that the domestic legal framework in the field of taxation is the most complex in the state legal system in general. At the same time, it has a rather unstable character. However, taking into account the already existing long-term experience of its enforcement, the introduction of any legislative changes in the field of taxation, repeatedly cause the appearance of new problems. The most important problems in the field of taxation in Ukraine are identified, in particular, the predominance in modern conditions of mostly fiscal rather than regulatory significance of taxes; the existence of quite a lot of regulatory legal acts that relate to other areas of law, but more or less regulate the system of tax relations; lack of adequate legal guarantees for any participant in the system of tax relations. Directions for solving existing problems in the field of harmonization in the field of harmonization of tax legislation of Ukraine are revealed. It was determined that the timely adoption of the Tax Code of Ukraine should be considered a rather important step in the process of implementing tax reform and improving tax legislation in order to harmonize it with European requirements, because our state has undertaken to adapt tax law to European law as a priority. However, to date, the improvement of tax legislation continues, because its harmonization with the EU is an important and urgent task for our state.