Особливості податкової гармонізації в Європейському Союзі в умовах турбулентності

Abstract

The topic of transforming financial regulation and balancing fiscal and distributive functions of taxes is becoming crucial in the conditions of martial law and expanding destabilization of social and economic development of Ukraine, on the one hand, and diffusion of political disharmony when choosing priority economic decisions in the European Union, on the other. The chosen worldview direction of social progress and strategic goal of Ukraine's economic development in modern conditions is the integration of our country into the European space, which includes the gradual adjustment of the national tax system and domestic tax legislation in line with EU requirements and standards. The aim of the article is to substantiate the current trends of tax harmonization in the European Union and identify its risks and effects on the development of national economies. The paper examines the main theoretical determinants of tax harmonization in the European Union. The authors devote significant attention to the substantiation of retrospective and modern features of harmonization of direct and indirect taxation in the EU. The effects and risks of tax policy implementation in the EU member states have been monitored, and emphasis is placed on contradictory aspects of tax harmonization in the EU. The paper presents a systematization of measures that can ensure a positive impact of tax policy on the activities of business entities, financial and economic development of the state in the time of war and in the postwar period, and European-oriented development of Ukraine. The key argument for Ukraine's European choice is the chance to not only elevate various spheres of public life to high European standards of development, but also to preserve its national identity through the collective system protecting the tax sovereignty of EU member states. Prospects for further research include the features of tax policy transformation of the Ukrainian regions towards the pragmatic implementation seen in the European Union.