Honcharevych L. Harmonization of Tax System according to the EU Requierements in the Context of International Competitiveness

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U002439

Applicant for

Specialization

  • 08.00.02 - Світове господарство і міжнародні економічні відносини

17-05-2011

Specialized Academic Board

Д26.176.01

Essay

We consider the theoretical and methodological principles of the harmonisation of tax system as a factor of the country development, its institutional effectiveness, approaches of some countries to find a balance between national and supranational interests in the tax sphere. Сonsiderable attention is given to the dependency between the harmonization of tax system with the EU requirements and international competitiveness. We investigate the Ukrainian tax system on the way to adaptation to EU requirements in the context of international competitiveness.

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