№ 8/2016

Fìnansi Ukr. 2016 (8): 59–

TAX POLICY

SOKOLOVSKA Alla ¹

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0002-1022-8215

Ways of convergence of chapter V of the Tax Code of Ukraine and Council Directive 2006/112/EC

The article considers the methodological aspects of the process of approximation of the Ukrainian tax legislation to the EU directives, the definitions of “approximation” and “implementation” as well as the role of such methods of implementation as “reception” and “adaptation” in the process of its approximation to the directives. It is found that in general VAT in Ukraine, due to long-term reformatory efforts of domestic financiers, is the most harmonized with the EU legislation. However, it does not mean the end of the harmonization process. On a basis of article by article comparative analysis of Chapter V of the Tax Code of Ukraine and Council Directive 2006/112/EC differences in definition of the elements of value added tax in the domestic legislation and the EU laws are established. It is analyzed, which of these differences should be eliminated in the process of approximation of the tax legislation of Ukraine and the EU legislation, and the ways of such approximation are proposed. The article points out that the greatest differences are connected with determining the place of provided services, taxation base, electronic administration of VAT, transactions taxed at reduced rates and those of exempted from taxation, special tax schemes for small businesses and agricultural producers. Possible problems in the process of harmonization of indirect taxes in Ukraine with the EU legislation related to the necessity of revision of the system of tax reliefs and special tax schemes for small businesses and agricultural producers, as well as the abolition of the electronic administration system of VAT are outlined.

Keywords:harmonization of tax legislation, the EU Directive, VAT, taxable persons, supply of goods, supply of services, object of taxation, tax base, tax exemptions, tax rate.

JEL: E62, F36, H21, H22, H87.

Sokolovska A. . Ways of convergence of chapter V of the Tax Code of Ukraine and Council Directive 2006/112/EC / A. . Sokolovska // Фінанси України. - 2016. - № 8. - C. 59-.

Article original in Ukrainian (pp. 59 - 88)

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