TRANSFORMATION OF TAX SYSTEMS ON THE EXAMPLE OF THE COUNTRIES - MEMBERS OF THE EUROPEAN UNION

А. В. Киевич, И. А. Пригодич, И. А. Конончук

Abstract


Formulation of the problem. The well-being and efficiency of the country's economy depends largely on the state of its tax system, which is greatly influenced by changeable economic conditions, the development of foreign trade, and active processes of integration and globalization. The modern tax system must meet the standards of the economy of the world and rely on the realities of economic development and the specifics of the country. The aim of the research is to analyze the transformations of the tax systems of the European Union within the framework of the consolidation of its domestic policy during the crisis period and to evaluate the effectiveness of the measures taken. The object of the research is tax systems of the European Union is an association of countries with different levels of economic development. Methods used of the research. The use of the induction method allowed us to designate directions for improving the tax system of the European Union as a single mechanism by consolidating changes in individual countries. This experience made it possible to identify countries that carried out similar activities, and to assess the effectiveness of the implementation of reforms. The hypothesis of the research .The functioning of the internal market of the European Union depends on the existence of a single tax on all transactions within it, which ensures the free circulation of goods and services and prevents discrimination. The statement of basic materials. Many European Union domestic policies are redistributive in nature (single monetary, monetary, agricultural, social and regional policies) and depend on a common fiscal policy. Originality and practical significance of the research is to justify that the basis of a monetary union should be a coordinated fiscal policy that requires many transformations. In fact, this means that the tax environment of the European Union is not fully harmonized, but is based on common principles. Conclusions of the research. The study of the practice of reforming the tax systems of the countries - members of the European Union during the crisis period makes it possible to assess the possibilities of transforming the elements of taxation and to determine the most favorable trends in this area.

Keywords


tax system; tax base; tax rate; tax deduction; exemption; reform

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DOI: https://doi.org/10.32620/cher.2018.4.05

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