TRANSFORMATION OF TAX POLICY PRIORITIES IN EU COUNTRIES
Abstract
The article investigates the transformation of tax policy priorities in the European Union under globalization, digitalization, and sustainable development. It emphasizes the progressive shift from the fiscal orientation of tax systems to a multidimensional model that unites fiscal stability with social, ecological, and innovative goals. The research proves that tax policy in EU member states has increasingly become an instrument of structural change, stimulating investment, innovation, and the transition to a climate-neutral economy. Considerable attention is given to the COVID-19 pandemic, which intensified debates on digital taxation and accelerated the adoption of global initiatives such as the OECD/G20 BEPS project and the global minimum tax (Pillar Two). The paper also examines the Carbon Border Adjustment Mechanism (CBAM) launched in 2023 as a central element of the European Green Deal, showing how taxation is applied to address climate change and ensure a fair distribution of environmental costs. Simultaneously, digital tools such as SmartVAT, e-Invoicing, and electronic taxpayer accounts improve the efficiency of tax administration, strengthen transparency, and reduce informality. Modern tax systems in EU countries ensure budget replenishment and serve as a tool to stimulate innovation, regulate the labor market, and maintain social balance. The study further explores Ukraine’s position in the framework of European integration, identifying major challenges related to persistent shadow economy, fiscal instability during wartime, and bureaucratic barriers. Based on EU experience, directions for adapting Ukraine’s tax policy are proposed, including broader digitalization, introduction of ecological taxation, and participation in global tax coordination. Ukraine's fiscal transformation should be focused on combining European practices with domestic socio-economic needs, which will reduce the level of shadow economy, increase the transparency of the tax system, and strengthen investor confidence. It is concluded that successful tax transformation is not only a technical step for EU accession but also a strategic opportunity for modernization, sustainable growth, and resilience of Ukraine’s economy in the post-war recovery period.
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