Management of tax system adopting to European standards

Abstract

In accordance with the Constitution of Ukraine, Ukraine is a social law-based state. Consequently, its tax system must meet the requirements of the social state regarding the level of financing of public goods, with the definition according to this level of redistribution of GDP, which will ensure the formation of financial resources sufficient to fulfill the constitutionally entrenched functions of the state and guarantees of citizens to a sufficient standard of living. The main way of harmonizing the legal norms of Ukraine and the European Union is adaptation that is the process of drafting and adoption of regulatory acts and the creation of conditions for their proper implementation and application with the aim of gradually achieving the full compliance of Ukraine's right to European law. The formation of tax policy in post-socialist countries has particularities related to the restructuring of the socio-economic system and redistributive mechanisms in the context of the formation and establishment of market relations. In view of this, conceptual approaches to the development of the tax system are proposed. Determinants of the formation of tax policy are also defined. It is possible to distinguish four main time stages of development of interstate cooperation in the tax area, which correspond to the waves of globalization of the world economy.