Zamaslo O. Tax system of Ukraine in the conditions of European integration.

The theoretical and methodological foundations of the tax system functioning were deepened, its role in ensuring the socio-economic development of the state was determined. The historical periodization of the genesis and evolution of the tax system in the territory of modern Ukraine was carried out. The structural-functional analysis tools of the domestic tax system were highlighted, modern tendencies of its development and positioning in the world were revealed. The scheme of the effectiveness evaluation of regional fiscal authorities’ activity, in the direction of tax audit, on the basis of benchmarking using the DEA method, has been proposed. The plurality of the assessment methods of the shadow economy were emphasized, modeling of the coherence of the tax system and the shadow economy with the use of multiple regression models was made, which enabled to determine the degree of influence of quality indicators of the society institutes development on the shadow economy in Ukraine and EU countries. The tax directions of the shadow economy counteraction organization were determined. The concept of the tax system development in Ukraine aimed at creating a favorable investment environment, activation of innovative entrepreneurial activity, growth of tax revenues under the condition of a transparent mechanism of tax administration and adapted to legal norms of European legislation was formulated.