Статья посвящена исследованию процедуры гармонизации налогового законодательства Украины с соответствующими нормами и принципами Европейского союза. В статье проводится анализ Директив Евросоюза, которые необходимо имплементировать в украинское национальное законодательство в соответствии с обязательствами взятыми Украиной при подписании Соглашения об ассоциации с ЕС. Кроме того, статья освещает законодательные изменения, которые войдут в силу после окончания процесса гармонизации з европейским правом, а именно в сфере правового регулирования НДС, акцизов на алкоголь и табачные изделия, налоговой отчетности и других вопросов налогообложения.

The article researches the procedure of harmonization of the tax legislation of Ukraine with the relevant rules and principles of the European Union. The article analyzes the Directives of the European Union, which needs to be implemented in the Ukrainian national legislation in accordance with the commitments undertaken by Ukraine at the signing of the Association Agreement with the EU. In addition, the article highlights the legislative changes that will come into force after the end of the process of harmonization with European law, namely in the field of legal regulation of VAT, excise taxes on alcohol and tobacco, tax administration, and other matters of taxation.Among others the article analyses the Council Directives on the harmonization of the structures of excise duties on alcohol and alcoholic beverages; on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries; concerning the general arrangements for excise duty; on the structure and rates of excise duty applied to manufactured tobacco; restructuring the Community framework for the taxation of energy products and electricity; Thirteenth Council Directive on the harmonization of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in Community territory; on the harmonization of the structures of excise duties on alcohol and alcoholic beverages; and restructuring the Community framework for the taxation of energy products and electricity.