nonko A. Taxes in Ukraiпe aпd in the Еиrореап Union Member-States: Comparative Legal Analysis.

The dissertation contains complex analysis of historical and legal aspects for the formation of approaches to comprehension of the essence of а tax as the major element of аnу tax system, as well as the analysis of theoretical concepts of tax harmonization in the European Union and the perspectives for further approximation of the European Union member-states tax legislation. The thesis researched the substance of the major elements of the legal substance (legal mechanism) of the most widespread types of direct and indirect taxes paid in Ukraine and European Union member-states, exposed their positive aspects as wel1 as imperfections and provided proposals regarding elimination thereof. Compliance of the Ukrainian tax legislation concerning regulation of the legal relations related to payment of major types of taxes with the approaches applicable bу the European Union member-states as well as future trends for Ukrainian tax legislation adaptation to acquis commuпautaire in the sphere of taxation have been assessed.