EUROPEAN TAX SYSTEM: PROBLEMS OF HARMONIZATION AND WAYS TO SOLVE THEM

Autor: Anatolii O. Zadoia
Jazyk: German<br />English<br />Spanish; Castilian<br />French<br />Ukrainian
Rok vydání: 2024
Předmět:
Zdroj: European Vector of Economic Development, Vol 2, Iss 37, Pp 30-44 (2024)
Druh dokumentu: article
ISSN: 3041-2153
3041-2161
DOI: 10.32342/3041-2153-2024-2-37-3
Popis: The problem of harmonization of national tax legislation of EU member states is particularly urgent today, without solving which it is difficult to achieve competitive advantages in the world market and to realize the potential inherent in the simple market of the European Union. The purpose of our research is to identify the main reasons that stand in the way of the harmonization of national tax legislation of EU member states, trends and initiatives aimed at overcoming internal contradictions and increasing the international competitiveness of the European Union. In the course of the study, proposals for Ukraine regarding the preparation of its tax system for joining the EU were also substantiated. The study showed that the main factors that complicate the process of implementation of initiatives coming from European institutions are tax competition, significant differences in the tax models of EU member states, the interest of a number of economic entities in preserving national differences in tax rates, general conservatism tax systems. The European Commission’s efforts to simplify the VAT system and converge rates between member countries to reduce imbalances in the market, introduce a common consolidated tax base, use minimum tax rates and strengthen the fight against payment evasion may be the primary measures on the way to harmonize the tax legislation of EU member states. taxes, improving the taxation of digital companies. Although the harmonization of tax systems in the EU is difficult due to the economic, political and social differences between the member states, gradual steps towards the convergence of tax rules and the fight against tax competition can ensure a more efficient functioning of the single market. This will contribute not only to economic integration, but also to a fairer distribution of the tax burden between companies. Ukraine’s task of preparing the national tax system for joining the EU is complicated by the lack of uniform European standards in this area. Therefore, today it is important to adhere to the general principles of construction of taxation systems operating in the EU, and to choose the model that best corresponds to national interests.
Databáze: Directory of Open Access Journals
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