Journal of Scientific Papers

ECONOMICS & SOCIOLOGY


© CSR, 2008-2015
ISSN 2071-789X



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  • General Founder and Publisher:


    Centre of Sociological Research

  • Publishing Partners:

     
     
    University of Szczecin (Poland)


    Mykolas Romeris University (Lithuania)

     

     
     
    Alexander Dubcek University of Trencín, Faculty of Social and Economic Relations (Slovak Republic)



     
    University of Entrepreneurship and Law, (Czech Republic)

     

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    American Sociological Association


    European Sociological Association


    World Economics Association (WEA)

     


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ADAPTATION OF THE TAXATION SYSTEM OF UKRAINE TO THE REQUIREMENTS OF EUROPEAN UNION

Vol. 1, No 1, 2008

Anatoliy Lutsyk 

Taxation and Fiscal Policy Department/ PhD 

Ternopil National Economic University 

e-mail: luts_ai@yahoo.com  


Viktoriya Kramar 

Taxation and Fiscal Policy Department/ PhD Student 

Ternopil National Economic University 

e-mail: zvictoria@tane.edu.ua  


ADAPTATION OF THE TAXATION SYSTEM OF UKRAINE TO THE 

REQUIREMENTS OF EUROPEAN UNION  


Abstract  

In the research the problematic aspects of the national taxation system functioning 

are considered. The recommendations for the national taxation harmonization are given.  


Key words: taxation system, shadow economy, tax regulation function, tax administration. 


Introduction 

The experience of the taxation system development when Ukraine became an independent country shows that the tax regulation  of the economic relations only by changing 

different tax rates, implementation of the new taxes, fees and tax-credits for a certain group of 

tax-payers doesn’t lead to the formation of clearly defined tax system. 

A great percentage of every country’s success belongs to the system of tax administration through which the real inter-relation of the state and tax-payers are implemented. That 

is why the international experience in many aspects can be very useful for Ukraine.  

Unlike the countries of Central and Eastern Europe, in Ukraine as well as in other 

former members of the Soviet Union (except for Russia) the process of taxation system formation coincided with the development of independence and civil society. These processes 

became the important limiting factor, as the developed taxation forms that could be efficient 

only in the strong legal society  conditions were transferred directly to the inadequate basement of the weak state power