Keywords
dualistic nature
case law
tax system
tax legislation
legal policy
How to Cite
Abstract
The purpose of the study is to conduct a comprehensive analysis of the legal nature of the European Union directives in the field of taxation and identify effective tools for their implementation in the legal system of Ukraine, and develop proposals for improving the transposition process in the conditions of adaptation of the tax system. The research methods used are: theoretical, empirical, SWOT analysis, and generalization. The article notes the status of norms and rules of supranational legal designation of EU tax directives for all EU member states, which are a doctrine for establishing national standards. The specifics of the legal nature of the EU in the field of taxation are characterized. The features of the dualistic nature of implementing EU directives in Ukraine's tax legislation are highlighted and substantiated. The regulatory and legal acts of the tax policy of Ukraine for the implementation of EU directives are highlighted. Based on the SWOT analysis of the implementation of EU tax directives in Ukraine, the opportunities and threats to the development of the implementation process are outlined. The absence of an effective mechanism developed in Ukraine to protect commodity producers from rising costs in such conditions is noted. The need to apply the principle of Euro-conform (teleological) interpretation of legal norms in accordance with EU case law in the tax legislation of Ukraine has been identified. The justified need to accelerate European integration processes in the tax policy of Ukraine by improving the organizational structure, personnel management, and digitalization to ensure the conditions of a full member of the European community has been identified. The applied value of the results obtained is determined by the concept of free integration of the Ukrainian tax system into the European market, with optimization of the degree of risk in the financial sphere of the real economy.
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