Прокопенко І. А. Податкова культура та її вплив на підвищення рівня податкових надходжень // Міжнародний науковий журнал "Інтернаука". Серія: "Економічні науки". - 2023. - №4. https://doi.org/10.25313/2520-2294-2023-4-8820

Abstract. In the article the features of the modern stage of forming of the general system of administration of VAT are investigational and directions of further harmonization of this tax are analysed in the countries-members of  EU. The estimation of the modern state is done and certain directions of further evolution of general tax politics of EU  in the field of it. It is well-proven that VAT is a basic budget revenues tax. Possibilities of reformation and harmonization of VAT of participating countries of EU are certain in accordance with  the Sixth, Eighth, Tenth and Thirteenth directives of TU  from the questions of administration of VAT.

Keywords:  harmonization, EU, VAT, joint administration system of value added tax, economic integration, the tax rate.