Journal article Open Access
Vadym V. Burdol
The article deals with the main features and directions of development of the single tax system of the European Union, ways of harmonizing legislation as one of the most effective means of overcoming obstacles to the creation of an internal market within the EU, the problem of delimiting EU competencies and competencies of EU member states.
The tax law of the EU takes the place between national tax law and international tax law. Tax issues refer to the competence of the EU and the competence of the Member States. At the same time, the international obligations and national tax laws of the Member States should not violate the provisions of EU tax law.
Harmonization of legislation is one of the most effective means of overcoming obstacles to the creation an internal market in the EU. It means leading the rules of internal law of the member states of the European Union into conformity with the requirements of the right of association in order to create equal legal conditions for market participants.
The relevance of the research topic is determined by the fact that the EU tax law is currently not receiving sufficient attention. The experience of the EU countries in the formation of the tax system can contribute to making the necessary corrections and additions to the system of domestic tax legislation, at the same time, the positive achievements of the Ukrainian tax system cannot be ignored in the process of improving the tax system in Ukraine.