Filippova N. Harmonization of the Value Added Tax Taxation in the Context of State Foreign Financial Policy

The object of research is the processes of harmonization of the taxation of value added tax in the context of the implementation of the external financial policy of the state. The aim of the work is the developing of theoretical principles and substantiation of scientific and methodological recommendations on harmonization of VAT taxation in the context of the implementation of the external financial policy of the state. The methods of research are: comparison method; method of economic anthropology; method of statistical analysis; method of economical-mathematical modeling; historical method; system approach. The scientific novelty is the deepening of theoretical and methodological provisions on the harmonization of VAT taxation in the context of the implementation of the external financial policy of the state. The developed a multicriteria scientific and methodical approach to the definition of a harmonized VAT rate; Scientific approach to the definition of the peculiarities of the processes of harmonization of VAT taxation; A methodical approach to determining the consequences of the impact of VAT harmonization on budget revenues and quantitative indicators of international trade operations according to various criteria for the selection of trading partners of Ukraine were improved in the research. There has been further development: a scientific approach to the consideration of VAT as an instrument of the external financial policy of the state; definition of the basic principles (system and definition of jurisdictions), forms and mechanisms of VAT taxation in the external relations of the country in their interconnection; grouping of national features of VAT use in the system of financial instruments of influence on international trade relations; a set of measures to improve VAT taxation as an element of Ukraine's external financial policy.