Khoroshayev E. Fiscal integrated model formation in European Union

The object of this research is the process of national fiscal systems convergence in under the EU enlargement conditions. The aim of the thesis is the complex research of the mechanisms and instruments of the fiscal convergence in the EU and the implementation of the most efficient from them to the Ukrainian tax model. Research methods: the method of comparative analysis, the economic and math modeling, computer modeling. The theoretical and practical results (scientific novelty). They grounded the existence of several groups of the EU members, in which the fiscal harmonization is the most intensive, as well as the existence of stable convergence between the EU-15 and the new member states. The new T-convergence indicator was created. It helps to determine the sharp time for the EU member's fiscal convergence, to calculate the speed of their tax systems convergence, to distinguish the groups of relative homogeneity. The use of the results. Application: European fiscal policy evolution, EU fiscal convergence mechanisms and instruments evaluation, the newest models of tax systems convergence, the structural reform's mechanisms of the EU and Ukrainian fiscal systems, the ways of Ukrainian and EU tax models rapprochement, the optimal level of natural and legal persons taxation in Ukraine, the approach to the social and economic programs complimentary financing. The sphere of use: legislative and executive authorities and training programs.