The problems of definition of the harmonization of indirect taxation in the European Union and Ukraine

Abstract

The article deals with the harmonization of indirect taxation in the framework of the European Union as well as harmonization of Ukrainian legislation with EU law. The reasons and prerequisites for the implementation of indirect taxation harmonization and the need for its implementation in the EU as well as third states in particular in Ukraine are studied. The definition of harmonization in general and indirect tax harmonization in particular is analyzed. 
Keywords: harmonization, tax harmonization, indirect taxes, internal market, system of own resources, Association Agreement.