THE TAX HARMONIZATION AS A PROCESS OF FORMATION OF A COMMON TAX POLICY OF STATES THAT INTEGRATE

Abstract

The article studies the process of forming a joint tax system of states that involved in the integration group that is closely connected with tax harmonization, because the formation of a common tax system takes place through the process of harmonization. Proposed a proper definitions of the term "tax harmonization" and classification of degrees of harmonization, analysed its stage.