Щодо адаптації адміністративного законодавства України до права Європейського Союзу у податковій сфері

English

Concerning the adaptation of Ukrainian administrative legislation to the law of the European Union in the area of taxation

Abstract. Introduction.Ukraine has chosen the path of European integration. The Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their Member States, on the other, as well as the subsequent granting of candidate status to Ukraine in 2022, have firmly confirmed the state's aspiration to become a full member of the European Union. This, in turn, necessitates comprehensive legal transformations. In the course of European integration, Ukraine is required not only to adapt individual acts and provisions of the acquis communautaire, but also to transform fundamental principles of public administration in accordance with established European standards. The adaptation of administrative legislation in the field of taxation to EU law is a complex and multifaceted process. It involves not merely technical legal harmonisation, but also deep legal and institutional changes. This necessitates more in-depth research into the issue of adapting Ukraine’s administrative legislation to the law of the European Union in the tax domain. Purpose.The aim of this article is to provide a comprehensive study of the adaptation of Ukraine’s administrative legislation to EU law in the field of taxation. Materials and methods.The research materials include: (1) the legal framework governing the adaptation of Ukrainian administrative legislation to EU law in the area of taxation; (2) relevant acts of the European Union in the examined field; (3) scholarly works by Ukrainian authors who have researched the legislative regulation of adaptation to EU law. The research employs both general scientific and specialised legal methods, including the historical-legal method (used to trace the evolution of legal norms and approaches in national legal adaptation), the formal-legal method (used to interpret legal norms and analyse legal acts of both Ukraine and the EU), the systemic method (used for the structural analysis of administrative law), and the logical-semantic method (applied to clarify terminology and classify concepts and their logical interrelations). Results. The article explores specific aspects of the adaptation of Ukraine’s administrative legislation to EU law in the field of taxation. It analyses the definitional features of the terms “adaptation” and “harmonisation,” and highlights key obstacles to the adaptation process. The analysis confirms the strategic necessity of aligning Ukraine’s national legislation with EU legal standards in the area of taxation. Particular attention is paid to the role of this process in fostering a legal culture. The article underlines that aligning Ukrainian tax law with the acquis communautaire will contribute to the enhancement of legal culture, which is a necessary condition for the successful implementation of Ukraine’s European integration course, the establishment of a democratic and rule-of-law state, and the post-war reconstruction of Ukraine. Discussion.The article outlines several future directions for both academic inquiry and practical implementation. In particular, continued adaptation to EU standards will enable the development of a more predictable tax environment, while expanded international cooperation, the creation of sector-specific “adaptation maps,” and the modernisation of administrative procedures—taking into account the general principles and rules of the European Union—will accelerate the implementation of certain legal acts, including directives.

Keywords: adaptation of legislation; administrative legislation; field of taxation; legal culture; Association Agreement; EU