Key aspects of the mechanism for the convergence of Ukraine’s tax legislation to the standards of the European Union Cover Image

Key aspects of the mechanism for the convergence of Ukraine’s tax legislation to the standards of the European Union
Key aspects of the mechanism for the convergence of Ukraine’s tax legislation to the standards of the European Union

Author(s): Serhiy Kosenchuk, Volodymyr Yemelyanov
Subject(s): Politics / Political Sciences
Published by: Uniwersytet Adama Mickiewicza
Keywords: tax regulation mechanisms; convergence; the EU; integration; tax laws

Summary/Abstract: Due to Ukrainian aspirations of accession to the European Union, a number of international treaties and agreements have been signed with the aim of converging Ukraine’s tax legislation with the norms and standards of the West European countries. In this context, the Agreement on Partnership and Cooperation between Ukraine and the European Communities and their Member States, is of particular importance. Under this treaty Ukraine committed itself to the convergence of its own existing and future legislation with that of the EU. This particular issue is under consideration of the text.

  • Issue Year: 2013
  • Issue No: 4
  • Page Range: 263-274
  • Page Count: 12
  • Language: English
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