Fedchyshyn Y. Approximation of VAT legislation of Ukraine to the legislation of the European Union in the context of the Association Agreement

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U003527

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

10-06-2016

Specialized Academic Board

К 26.006.09

Kyiv National Economics University named after Vadym Hetman

Essay

In the thesis the content and direction of approximation of the of VAT legislation of Ukraine to that of the European Union is researched, the characteristics of VAT in Europe is determined, genesis of the legislation on VAT in the European Union is examined, the legal regulation of the VAT of the European Union is analyzed, the main factors affecting the harmonization of the laws and practices of the European Union in the field of value added tax are established in order to identify the most appropriate public policy on the approximation of the VAT legislation of Ukraine to that of the European Union under the Association Agreement.

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