ОБЛІКОВО-АНАЛІТИЧНІ АСПЕКТИ ФІСКАЛЬНИХ МЕХАНІЗМІВ ЄВРОІНТЕГРАЦІЇ НАЦІОНАЛЬНИХ ЕКОНОМІК

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The article examines the specifics and peculiarities of the functioning of various types of taxes in the European taxation system of the European Union and OECD countries and substantiates the practice of their application in Ukraine. It is well known that the economic development of the country directly depends on the formed tax policy in the state. Under the conditions of dynamic changes in economic relations and a competitive market environment, tax legislation also changes, which varies a lot in different countries, depending on their geographical location, organization and conditions of conducting business activities. Based on the generalizations of various scientific works and current practice, various ways of taxation in European countries have been researched and analyzed and their comparative advantages have been assessed, taking into account factors of competitiveness (maintaining low marginal tax rates, which will contribute to the inflow of investments into the country – economic growth – obtaining the maximum profits, and this will lead to the payment of appropriate taxes and the filling of the country's budget) and neutrality.The ranking of the system of indicators of the European tax policy of the countries of the European Union and OECD countries (such as Switzerland, Turkey, Norway, Great Britain, Iceland) is summarized and determined. To understand why each country has such positions in the European taxation system, each tax and its impact on the country's economy is analyzed.The need for further development and improvement of the taxation system in the context of the restructuring of the Ukrainian economy, when major transformations are taking place in the country in the socio-economic and political spheres, as well as the desire of our country to integrate into the European Community is substantiated.At the end of the article, conclusions are made about the need to use the experience of the European Union and OECD countries in tax administration, which will create prerequisites for the proper reform of the tax system in the realities of Ukraine. The state can introduce certain reductions in tax rates for certain groups of goods, following the example of EU countries. Such measures will stimulate Ukrainian enterprises to focus more attention on the quality and usefulness of the offered products.