Harmonization of the Tax Policy of Ukraine in the Terms of European Integration: Challenges, Opportunities and Prospects

The relevance of Ukraine’s integration into the European Union (EU) today is beyond doubt. One of the key aspects of this process is the harmonization of Ukraine’s tax policy according to the norms and standards of the EU.The article examines the current issues of harmonizing Ukraine’s tax system with the standards of the European Union. The authors focus on the importance of tax policy as a tool for regulating economic activity and financing public expenditures, as well as its role in macroeconomic stability. In the context of European integration processes, the standardization of tax policy is identified as a key task aimed at ensuring fair competition and the free movement of capital, goods, and services among EU member countries. Despite unification efforts, achieving complete unity in the tax system is challenging due to the diversity of economic conditions and national priorities of EU member countries.The purpose of the article is to explore the peculiarities of tax policy development in the context of European integration, identify challenges and opportunities for Ukraine, and develop proposals for forming an effective tax policy that would meet both internal and external requirements of the European integration course.The main attention in the article is given to a comprehensive approach to reforming Ukraine’s tax system, which includes studying the experience of EU countries, adapting legislation and tax administration methods to European standards, and developing strategies for balancing budget needs and stimulating economic growth. The authors note that Ukraine should not only follow the external requirements of European integration but also ensure that the national tax policy meets internal economic goals and social needs.The article separately highlights directions for further research, which should focus on the analysis of European reform experiences and their application in Ukrainian conditions. This includes studying changes in the tax base, tax administration, methods of combating tax abuses, and optimizing the tax burden to ensure effective economic growth and social justice. The conclusions of the article emphasize the importance of harmonizing tax policy with the EU for further economic development of Ukraine and ensuring its financial stability, highlighting this as a key element of foreign policy strategy.