NEED FOR REFORM TAX POLICY OF UKRAINE IN THE EUROPEAN INTEGRATION

Abstract

In the article the author considered the need to reform the tax policy of Ukraine in terms of European integration. The main problems of the domestic tax system at present are systematized, in particular focuses on the adaptation of national legislation with EU requirements. The author emphasized on the importance of a balanced and rational tax policy, taking into account trends in the economic system. In the article there are posted EU experience in the implementation of fiscal policy, including analysis of the proportion of different types of taxes in total tax revenues of the participating countries of the Union. The basic directions of reforming tax policy of Ukraine in view of European integration aspirations are covered.