Valihura V. Harmonization of Taxation: National Realities and International Perspectives

Objekt of study: process of taxation. Purpose: to ground theoretical-methodological principles of harmonization of taxation. Methods: semantic interpretation, induction, deduction, analysis, synthesis, formalization. Results: concepts "harmonization of taxes", "tax harmonization" and "harmonization of taxation" - are firstly delimited; the mechanism of evaluation of efficiency of functioning of the tax system is improved; the methodical approaches of the evaluation of adaptation and adaptability of the domestic tax system to the terms of European Union are developed. Use: it is inculcated in practical activity of DPA in Khmelnitsky regionl. A sphere is harmonization of taxation.