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 YemelyanovSubject(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.
Journal: Przegląd Politologiczny
- Issue Year: 2013
- Issue No: 4
- Page Range: 263-274
- Page Count: 12
- Language: English