Anatoliy Lutsyk 

Taxation and Fiscal Policy Department/ PhD 

Ternopil National Economic University, Ukraine 

e-mail: luts_ai@yahoo.com  

Viktoriya Kramar 

Taxation and Fiscal Policy Department/ PhD Student 

Ternopil National Economic University, Ukraine 

e-mail: zvictoria@tane.edu.ua  

ADAPTATION OF THE TAXATION SYSTEM OF UKRAINE TO THE 

REQUIREMENTS OF EUROPEAN UNION  

 Abstract  

In the research the problematic aspects of the national taxation system functioning are considered. The recommendations for the national taxation harmonization are given.  

Key words: taxation system, shadow economy, tax regulation function, tax administration.

References:

1.Krysovatyi A.I., Lutsyk A.I. (2003) Podatky i fiskalna polityka: Navchal-nyi posibnyk, Ternopil, pp.312.

2.Sokolovska A. M.(2001) Podatkova systema Ukrainy: teoriia ta praktyka stanovlennia., K, NDFI, pp. 372.

3.Stratehiia podatkovoi reformy//. Natsionalna komisiia z podatkovoi reformy pry Prezydentovi Ukrainy. (2006), Proekt, Kyiv, pp. 101.