Harmonization of EU legislation in the aspect of enforcing the constitutional obligation of tax payment (on the example of value added tax).

Abstract

The article deals with the problem of harmonization of tax legislation in the European Union as a necessary condition for ensuring compliance with the constitutional obligation to pay taxes. It is noted that the harmonization of tax legislation determines the overall strategy of countries in the field of taxation and coordination of their tax policies. Emphasis is placed on efforts to harmonize the legislation governing the payment of value added tax, the enforcement of which is of paramount importance. It is pointed out that the regulation of value added tax in the European Union is carried out in accordance with Directive 2006/112 / EC of 28.11.2006, which provides for harmonization of the system of value added tax in accordance with the main elements of the tax mechanism. The range of VAT payers as well as the main countermeasures to tax evasion at the stage of their registration are identified. Attention is drawn to different approaches to the feasibility of prior preventive control of business entities at the stage of their registration as VAT payers in order to limit the possible risks of tax evasion and fraud in the future. It is substantiated that in determining the tax base, one of the most effective mechanisms of enforcing the tax obligation in many cases is ensuring the compliance of the tax base with the market value in the case of supply of goods or services. Special attention is paid to the issue of determining VAT tax rates as one of the main elements of the tax mechanism. To ensure proper tax compliance, the EU Directive sets a minimum base rate and outlines criteria and approaches for applying differentiated rates. The experience of some countries in the application of differentiated VAT rates on individual goods is described, and the main advantages and disadvantages of this approach are indicated. The criteria for the possibility of using this experience to improve Ukrainian legislation are singled out. The main approaches of the EU legislation in determining tax benefits, establishing countermeasures to tax evasion are clarified. It is concluded that in the conditions of further integration of Ukraine and the EU work on the harmonization of legislation is necessary, taking into account the measures that will ensure full and strict fulfillment of the constitutional obligation of tax payment