Yashchenko K. Harmonization of tax legislation of Ukraine with the laws of the European Communities on indirect taxation.

Object of the research - system of legal standards in the laws of Ukraine and EU, regulating relations that arise in the process of inderct taxation. Purpose of the research - to determine the content of harmonization of the tax legislation of Ukraine with the laws of the European Communities on indirect taxation. Methods of research: dialectical, legal comparison, historical, legal and formal, logical, analysis, summarising, synthesis. Outcomes - are established theoretical and practical aspects of harmonization of the tax legislation of Ukraine with the laws of the European Communities on indirect taxation. Results - are developed the practical recommendations on armonization of the tax legislation of Ukraine with the laws of the European Communities on indirect taxation; implemented in educational and law-making processes; shpere - financial law.