Influences of european integration on the formation and implementation of the tax policy of Ukraine

Abstract

Methods. The results of the work are obtained through the use of methods of analysis and synthesis, dialectical approach, method of analogy, scientific generalization, methods of economic and comparative analysis. Results. The role of tax policy in the system of conceptual directions of business development of EU countries is determined. The generalization of the main practices and tax trends in the EU countries made it possible to identify priorities for implementation in Ukraine by blocks of mandatory or resultative character. Mandatory proprieties would be: observance of the principles of transparency, information exchange and fair tax competition; ratification of EU standards in the field of taxation within the framework of further harmonization of tax legislation; implementation of European approaches to the principles of fair tax competition by identifying harmful measures of state support; implementation of joint measures in the fight against fraud related to trade in excise goods, other tax abuses; implementation of measures within the framework of BEPS; ensuring the stability of the tax system with the burden of reforms in the event of a change of government. Resultative priorities would be: determination of special taxation modes within the framework of implementation of recovery and sustainability programs; preferential taxation practices for businesses in the first years of activity; preferential taxation practices for investment businesses; exemption from income taxation of young people up to a certain age; ensuring the protection of the rights of taxpayers in the conditions of judicial reform and compliance with the principles of the rule of law. Novelty. The specifics of the practice of taxation in the EU countries have been revealed and the most relevant for Ukraine approaches to the implementation of tax policy have been characterized in the context of the development of the war economy and post-war recovery. Practical value. The results of the study are of an applied nature, since the study of the European integration of Ukraine from the point of view of influence on the tax policy will ensure the system of reforms with the stabilization of management approaches. Since the tax policy in Ukraine is characterized by frequent reforms, European practices will force a series of changes with further establishment of the tax system. For Ukrainian business and population, this is a positive aspect of adaptation and formation of the market environment on a competitive basis and with the possibility of long-term planning of activities.