Management of tax system adopting to European standards

  • Received January 30, 2019;
    Accepted March 18, 2019;
    Published July 24, 2019
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  • Article Info
    Volume 17 2019, Issue #1, pp. 51-62
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    1 articles

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Ukraine is a social and legal state and seeks to become part of the European community. Therefore, the tax system needs to be reorganized regarding the level of financing of public goods, which will ensure the formation of financial resources sufficient for the fulfillment of the assigned functions of the state and guaranteeing citizens a sufficient standard of living. All this requires harmonization of the legal norms of Ukraine in accordance with the requirements of the European Union. Formation of tax policy in post-socialist countries has features related to the restructuring of the socio-economic system and redistributive mechanisms in the context of the formation and establishment of market relations. The aim of the work is to generalize theoretical approaches and develop practical recommendations for management of tax system according to European standards. The object of the study is the process of managing the tax system in Ukraine. The subject of the study is theoretical, methodological and practical principles aimed at managing the tax system of European standards. To solve the problems set in the work, such general scientific methods and research methods were used as analysis, economic-statistical method, synthesis, graphical and tabular method, historical methods of induction and deduction, method of theoretical generalization, system method. The conceptual approaches to the development of the tax system are proposed. The determinants of tax policy formation are determined. There are four main time stages of development of interstate cooperation in the tax area, which correspond to the waves of globalization of the world economy.

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    • Figure 1. Areas of formation of the tax policy of the European Union
    • Figure 2. Reasons for harmonizing tax legislation
    • Figure 3. Stages of tax harmonization
    • Figure 4. Forms of legal adaptation of Ukraine
    • Figure 5. Strategy of legal adaptation of tax legislation of Ukraine
    • Figure 6. Dangers of the conceptual approach of reforming the tax system of Ukraine
    • Table 1. Stages of globalization and development of interstate cooperation in the tax system
    • Table 2. Development of tax system harmonization
    • Table 3. Basic institutional principles of tax harmonization
    • Table 4. Classification of payments, which became the main source of financing of the community budget
    • Table 5. Taxation priorities in EU countries