Abstract
The analysis of theoretical and methodological foundations of the common horizontal policies of the European Union testifies shows that horizontal EU policies are aimed at creating political and socio-economic conditions for the development of sectoral policies. The main objective of the common regional policy is that the experts consider the reduction of the current regional inconsistencies and the prevention of further regional imbalances. Social policy is dealing with the poorest citizens, is struggling to overcome social imbalances and ensure that the benefits of the common market are evenly distributed among all Member States. The common tax policy is not limited to the requirements of fiscal sovereignty required by the Treaty of Rome on the EEC. Member States have succeeded in replacing their cumulative multi-tiered turnover taxes with value added tax, the structure of which has been able to maximize harmonization. Elimination of fiscal borders enables convergence of rates of value added tax and excise taxes, which makes a significant contribution to the formation of the common market. The goal of competition policy is to market integration. It guarantees the unity of the common market, counteracts its division between enterprises, prevents monopolization of individual markets, prevents the abuse of large companies by its dominant position on the market, prevents governments from turning the rules of the game into a single market. The common policy on the protection of the environment factor in the quality of life of the citizens. The task of the producers of this policy is to make it more difficult for the environment to achieve the goals of economic growth. The study of trends in the development of common horizontal policies of the European Union in a globalized environment suggests that the EU is today geared towards building an economy based on knowledge and innovation. A common competitive policy is aimed at increasing the competitiveness of the European economy in the world markets. The common social policy is aimed at ensuring social stability in European society, eliminating inequality, reducing unemployment and poverty in Europe. With the rate being made on the introduction of market relations in the system of social insurance, the spread of private pension insurance, support for active employment throughout life. At the present stage of globalization, the provision of social services has ceased to be the prerogative of the state alone. There are tendencies towards the formation of a global social policy, the subject of which is supranational source. The joint environmental policy has focused on reducing carbon emissions in the atmosphere, increasing environmental sustainability in Europe, transforming it into a zone of sustainable, green economy. The common regional policy focuses mainly on shifting the emphasis on redistribution of income and employment to stimulate structural change in the regions, concentration of effort on a limited choice of goals, assistance only to the least developed regions, preservation of only two policy objektives: investment in growth and development and European territorial cooperation. The content of the Ukraine 2020 strategy is not entirely consistent with the content of the Europe 2020 strategy. If the key to the strategy Europe 2020 were the key theses of the classical strategy of sustainable development, based on the coordination of the three interconnected components of the successful development of mankind – economic growth, the protection and preservation of the environment and the social protection of all members of society, the Ukraine 2020 strategy sets the parameters for implementing the Ukraine's development plan for the period up to 2020, removing it from the crisis through structural reforms, securing state security guarantees, accessing citizens for high-quality social services, and ensuring tolerance in society. It does not pay due attention to enhancing the competitiveness of the Ukrainian economy; very little attention is paid to the ecological component of sustainable development; the social component of sustainable development strategy is not classified as priorities of the country's development, it is reduced to guaranteeing citizens of Ukraine access to high-quality education, health care and other services, does not mean reducing unemployment in the country, overcoming poverty; due attention is not paid regional development.
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