@article{Okseniuk_2014, title={Adaptation of national legislation on the regulation of vat to European requirements}, url={https://skhid.kubg.edu.ua/article/view/20535}, DOI={10.21847/1728-9343.2013.6(126).20535}, abstractNote={<p>In the article the analyzes of the views of economists on the interpretation of the term "harmonization" is made (Opryshko V., Rabinovich P., Malysheva N., Kapitsa Yu, Muravyov V. etc.), the term "tax harmonization" is also defined, the regulatory legal acts of Ukraine, which regulates the process of harmonization are listed and the specified institutions involved in the process of harmonization and their functions are defined. It is also noted that the basis of the harmonization of national legislation to European standards is the National Programme for the adaptation of Ukrainian legislation to the legislation of the European Union. Identified four stages of harmonization (analyze EU directives, identify ways in which changes in the legal framework of Ukraine should be made, define the list of regulatory acts that should be changed and draft regulations to make changes). The Sixth, the Eighth, the Tenth and the Thirteenth EU directives on VAT administration are analyzed. Ukrainian legislation can be harmonized only with certain provisions of the Sixth Directive 77/388 and the Thirteenth Directive 86/560 before associate membership in the EU. Also there is a list in the article of changes that should be madein order to adapt Ukrainian legislation to European standards, which includes the differentiation of VAT rates, depending on the product group, continuing improvement of the budgetary compensation, a clear definition in the Tax code of the list of persons who are not subject to VAT, the optimization of the exemptions from the tax, as well as conducting outreach and training of highly qualified personnel. </p>}, number={6(126)}, journal={Skhid}, author={Okseniuk, Oksana}, year={2014}, month={Jan.}, pages={115–120} }