Andriiash M. Tax Transformations in the East European States under Conditions of Association with the EU (in terms of Ukraine, Georgia and Moldova).

This research describes and gives assessment of the primary concepts and development points for taxation in the EU member-states, as well as their implication for sub-national economy guidance. Central tax policy tools, their fundamental operational basis, subnational coordination across the EU, in line with all-round elaboration inquiry have been guiding the research. The study provides conceptual assessment that foresees actual prospects for the EU-based fiscal union creating. It also covers a comprehensive analysis for common factors driving tax reforms in Ukraine, Georgia, and Moldova, as they come closer to actual implementation for the EU Association Agreement requirements. The study looks into sector’s integration to the EU by analyzing the East European states, which had already passed through the EU Association Agreement, even deeper integration efforts recently seen in Europe, owing to fundamental tax reforms. Among the other findings were tax reforms in the EU-associated states on their way to harmonization with the fiscal-budget practice in the Union ruled by joint efforts on euro-integration strategy. The research also considers the major elements of every national tax system determining progress for deeper integration in the EU. The research also identifies the most preferable applicatory scheme for driving taxation towards optimization in Ukraine by way of quantitative analytic hierarchy process technique developed by T. Saaty. Inquiries for internal imbalances of institutional / social and economic nature looming over the tax system in Ukraine are found among the most vital conclusions of the study, as well as references to guide subsequent steps for tax policy reconstruction in Ukraine, Georgia, and Moldova, in line with building-up levy procedure corresponding with the European practice. The research also demonstrates originally designed set of basic vectors developed for Ukraine, which would pave the way to optimized and more efficient administration of taxes, duties, and receipts in compliance with the EU Association Agreement.