TAX CHANGES IN THE CONTEXT OF EUROPEAN INTEGRATION PROCESSES OF UKRAINE AND THEIR IMPACT ON ACCOUNTING

Abstract

The relevance of the study is due to the need to bring the domestic sphere of taxation to the developed European norms and principles, including the organization of tax accounting and reporting. The problematic issues of adapting the national tax policy in accordance with the EU norms are summarized and the necessity of implementing European taxation principles into the domestic taxation system, formulating a fiscal mechanism adaptive to Ukrainian conditions, including the tax accounting and reporting system is substantiated. The results of a comparative analysis of the domestic tax system and the legal basis of taxation in the countries of the European Union are presented. The main differences between the tax systems of Ukraine and EU countries and approaches to the methodical organization of accounting processes and taxpayer reporting are identified. The used general scientific and special methods, as well as the method of comparative analysis, ensured the implementation of theoretical generalizations, the disclosure of the legislative framework at the national level, and the possibility of comparing them with the principles of building tax concepts in the EU countries. The applied methodology made it possible to develop the main directions of implementation of EU tax principles into domestic practice. Separate aspects of the organization of accounting and the formation of tax reporting information on the taxation of economic entities in the context of the expected new type of fiscal tax system of the state are formulated. In particular, the author's arguments about the expediency of using a single account for domestic taxpayers and the prerequisites for implementing Pillar 2 tools into domestic practice for setting the minimum tax rate for large corporations and adapting the provisions of the EU Directives on combating tax evasion (The Anti Tax Avoidance Directive). It was concluded that the relevance of harmonizing the tax policy of Ukraine with the tax concept of the EU member states and bringing the national accounting and reporting system closer to European standards is connected with the reconstruction of the national economy in the post-war period, in particular, the entry of foreign companies into these processes.