Cherednichenko O. Indirect taxation in the conditions of the integration to the European Union

This dissertation studies the theoretical and practical aspects of the harmonization of indirect taxation in Ukraine and individual countries of Western Europe in terms of the international economic integration. We define the integration function of the indirect taxes. The economic principles and development tendencies of the integration processes in the taxation systems of the countries-members of the European Union are studied. We systematize the main principles and method of the harmonization of indirect taxation in the countries of the European Union. We develop the directions of the improvement of indirect taxation in Ukraine on the way of the integration to the European economic space