Abstract
An article dedicated to researching foreign experience and management models of tax systems of countries in the European Union (EU) to determine strategic guidelines for modernizing the public fiscal management field in Ukraine in the conditions of European integration. It is justified that the modern tax system encompasses a complex set of socio-economic relationships that are implemented through tools of administration, control and distribution of budget revenues. Based on analysis, current statistical data, European Heterogeneity has been proven to the Commission and the OECD, European fiscal space, lack of unified tax models, and availability of essential oscillation equal tax load (ratio taxes to GDP) between member states. It was found that key structural characteristics of EU tax systems, in particular long-term stability, fiscal models from dominant labor taxes, as well as high-level harmonization value-added tax cost under conservation conditions, national sovereignty of rate differentiation to solve social tasks. Special attention is given to modern global challenges and innovative approaches to modernization tax administration, including isolated counteraction evasion from taxation (reducing the VAT gap) and digital transformation within the concept of Tax Administration 3.0. Research results confirm that for Ukraine, European integration progress is not mechanical copying tools from individual countries, and in the systematic implementation of advanced technologies, automated data collection, risk-based analysis, and construction of a seamless digital environment for interactions with payers’ taxes.
References
1. Genschel, P., & Jachtenfuchs, M. (2016). More integration, less federation: The European integration of core state powers. Journal of European Public Policy, 23(1), 42–59. https://doi.org/10.1080/13501763.2015.1055782
2. Ferrari, A., Laffitte, S., Parenti, M., & Toubal, F. (2024). Profit shifting and international tax reforms (EU Tax Observatory Working Paper No. 12). EU Tax Observatory. https://www.taxobservatory.world/publications/profit-shifting-and-international-tax-reforms/
3. Ducept, J., Godard, S., & Parrinello, Q. (2025). Declining effective tax rates of multinationals: The hidden role of tax base reforms (EU Tax Observatory Working Paper No. 15). EU Tax Observatory. https://www.taxobservatory.world/publications/declining-effective-tax-rates-of-multinationals/
4. Holovai, N. M., & Bei, S. O. (2024). Harmonizatsiia podatkovoi polityky Ukrainy v umovakh yevrointehratsii: vyklyky, mozhlyvosti ta perspektyvy [Harmonization of Ukraine’s tax policy in the context of European integration: challenges, opportunities and prospects]. Empirio, 1(2), 76–83. https://doi.org/10.18523/3041-1718.2024.1.2.76-83 (in Ukrainian)
5. Krysovatyi, A. I., & Koshchuk, T. V. (2018). Dialektyka transformatsii podatkovoi polityky Ukrainy v konteksti yevropeiskoi intehratsii [Dialectics of transformation of Ukraine’s tax policy in the context of European integration]. Zhurnal yevropeiskoi ekonomiky, 4(2), 185–202. https://jeej.wunu.edu.ua/index.php/ukjee/article/view/1046 (in Ukrainian)
6. Medynska, T., & Noginova, N. (2022). Tsifrovizatsiia orhaniv podatkovoho administruvannia v konteksti suchasnykh vyklykiv i zahroz [Digitalization of tax administration bodies in the context of modern challenges and threats]. Scientific Notes of the National University “Ostroh Academy”: Economics Series, 24(52), 62–70. https://journals.oa.edu.ua/Economy/article/view/3445 (in Ukrainian)
7. Petrukhа, N., & Paliychuk, T. (2017). Conceptual foundations of fiscal decentralization in EU countries. Oblik i finansi, 2(76), 99–106. https://econpapers.repec.org/article/iafjournl/y_3a2017_3ai_3a2_3ap_3a99-106.htm
8. Khachaturian, V. K. (2025). Podatkova systema Ukrainy: zarubizhnyi dosvid ta ukrainska praktyka [Tax system of Ukraine: foreign experience and Ukrainian practice] (PhD dissertation, Kyiv International University). https://uacademic.info/en/document/0825U002619
9. European Commission. (n.d.). Data on taxation trends. https://taxation-customs.ec.europa.eu/taxation/economic-analysis/data-taxation-trends_en
10. European Commission. (2024). Commission staff working document: Annual report on taxation 2024 – Review of taxation policies in EU Member States. https://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/swd/2024/0172/COM_SWD%282024%290172_EN.pdf
11. Statista. (2023). Share of annual tax revenue from taxes on capital, consumption, and labor in the European Union from 1995 to 2023. https://www.statista.com/statistics/1456470/share-of-tax-revenue-in-eu-by-type-of-tax/
12. European Commission. (n.d.). VAT rates. https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates_en
13. State Tax Service of Ukraine. (n.d.). International experience in tax system reform: Types of taxes and electronic reporting. https://www.tax.gov.ua/arhiv/modernizatsiya-dps-ukraini/povidomlenia_/arkchiv/mijnarodniy-dosvid-rozvitk/svitovui-dosvid/mrdosvid/
14. European Commission. (2024). Member States made significant progress in VAT compliance in 2022, but continued efforts are still needed. https://ec.europa.eu/commission/presscorner/detail/en/ip_24_6482
15. OECD. (2020). Tax administration 3.0: The digital transformation of tax administration. OECD Publishing. https://www.oecd.org/en/publications/tax-administration-3-0-the-digital-transformation-of-tax-administration_ca274cc5-en.html
16. OECD. (n.d.). Digital transformation of tax administration. https://www.oecd.org/en/topics/sub-issues/digital-transformation-of-tax-administration.html
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright (c) 2026 Yevgenii Kulibaba