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dc.contributor.authorКохан, Ірина Василівна-
dc.contributor.authorДмитровська, Вероніка Степанівна-
dc.contributor.authorГалущак, Ірина Євгенівна-
dc.date.accessioned2022-11-10T10:11:09Z-
dc.date.available2022-11-10T10:11:09Z-
dc.date.issued2021-02-
dc.identifier.citationГалущак І.Є., Кохан І.В., Дмитровська В.С. Формування податкової політики в контексті Євроінтеграції. Ефективна економіка. 2021. № 2. Електронний ресурс. URL: http://www.economy.nayka.com.ua/?n=2&y=2021uk_UA
dc.identifier.urihttp://hdl.handle.net/123456789/13310-
dc.description.abstractAbstract. The tax problem is one of the most complex and controversial in the world. The global practice of preserving the national economy shows that taxes are a major source of income to the budget and, therefore, funding for social and other national programs. The issue of Ukraine's integration with the EU is very relevant and strategic today, in the context of which it is equally important to harmonise tax policy in Ukraine in line with EU norms. The main purpose of this article is to identify the features of tax policy making in Ukraine at the present stage and to adapt it to the process of European integration. The methodology of comparative analysis of the domestic tax system and its legal base in the countries of the European Union, as well as statistics on the tax base and its dynamics, was applied as the main approach. According to the results of the analysis, the main problems of functioning of tax systems of Ukraine and the EU countries have been identified, and the directions of their solution are suggested. Of further interest is such a line of research as a careful comparison of legislative support for tax policy in Ukraine and EU countries in the context of the implementation of the relevant norms in the domestic legislative framework.uk_UA
dc.description.sponsorshipКохан Ірина Василівна, Дмитровська Вероніка Степанівна, Галущак Ірина Євгенівнаuk_UA
dc.language.isoenuk_UA
dc.publisherЖурнал "Ефективна економікаuk_UA
dc.subjecttaxes, tax policy, tax revenues, European Union, European integration, tax reform, fiscal reserves.uk_UA
dc.titleFeatures of tax policy in Ukraine in the context of European integrationuk_UA
dc.title.alternativeFeatures of tax policy in Ukraine in the context of European integrationuk_UA
dc.typeArticleuk_UA
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