Legal regulation of the financial sector in the minds of European integration

Анотація

The paper shows that under the conditions of Ukraine's association with the European Union, the following institutions of financial law are subject to significant transformations: budget law - the development of the medium-term budget planning system, the refusal of the annual adoption of the Laws of Ukraine "On the State Budget", tax law - the common VAT system; gradual approximation of excise tax rates on tobacco products to the corresponding EU rates; bringing the classification of alcoholic beverages and the list of excise goods into compliance with EU requirements through the inclusion of electricity and natural gas, coal and coke (for heating and electricity generation) in the list of goods; legal regulation of financial control - implementation of standards and methods of the International Organization of Higher Financial Control Bodies INTOSAI, harmonization of state internal control with international standards of the Institute of Internal Auditors, the International Federation of Accountants, etc.; the legal basis of public expenditures and budget financing - the spread of program-targeted approaches in the budget process and the analysis of the efficiency and effectiveness of the implementation of budget programs. It has been proven that for the implementation of European legislation, Ukraine needs to carry out a number of reforms, including civil service reform; reform of anti-corruption legislation; deregulation reform; budget and tax reform, introduction of electronic tax administration. Important positive consequences should be expected from joint measures in the field of combating tax evasion, tax fraud, as well as the use of new methods of investigation of tax crimes, etc.

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