Chayka V. Tax legislation of Ukraine and EU member states: comparative and legal analysis

This research deals with the complex comparative and legal analysis of the Ukrainian and EU member states' tax legislation norms. The dissertation investigates the features of historical development of domestic tax legislation and acquis communautaire in the field of taxation. The essence of Ukrainian and EU member states tax-legal norms is defined in the sphere of direct, indirect taxation, simplified system of taxation, ecological taxation and also unrealized differences of legal adjusting the tax system of Ukraine and European Union are revealed. A basic concept apparatus used in the tax legislation acts of the investigated states is analysed. The certain provisions of the tax-legal doctrine of Ukraine and EU member countries are researched.