Journal of Scientific Papers

ECONOMICS & SOCIOLOGY


© CSR, 2008-2015
ISSN 2071-789X

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  • General Founder and Publisher:

     
    Centre of Sociological Research

     

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    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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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, Ukraine 

e-mail: luts_ai@yahoo.com  

 

Viktoriya Kramar 

Taxation and Fiscal Policy Department/ PhD Student 

Ternopil National Economic University, Ukraine 

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.

 

References:

 

1.Krysovatyi A.I., Lutsyk A.I. (2003) Podatky i fiskalna polityka: Navchal-nyi posibnyk, Ternopil, pp.312.

2.Sokolovska A. M.(2001) Podatkova systema Ukrainy: teoriia ta praktyka stanovlennia., K, NDFI, pp. 372.

3.Stratehiia podatkovoi reformy//. Natsionalna komisiia z podatkovoi reformy pry Prezydentovi Ukrainy. (2006), Proekt, Kyiv, pp. 101.