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забезпечення податкової політики в Україні і країнах ЄС в контексті імплементації відповідних норм у вітчизняну законодавчу базу.The tax problem is one of the most complex and controversial in the world. The global practice of preserving the national economy shows that taxes are a major source of income to the budget and, therefore, funding for social and other national programs. The issue of Ukraine's integration with the EU is very relevant and strategic today, in the context of which it is equally important to harmonise tax policy in Ukraine in line with EU norms. The main purpose of this article is to identify the features of tax policy making in Ukraine at the present stage and to adapt it to the process of European integration. The methodology of comparative analysis of the domestic tax system and its legal base in the countries of the European Union, as well as statistics on the tax base and its dynamics, was applied as the main approach. Taxes are not only the main source of replenishment of state revenues, but also one of the main levers of the state's influence on the market economy. Therefore, creating an effective tax system is one of the most important problems of any country. Effective tax policy organisation is the key to sustainable economic development in the country. In the context of Ukraine's strategic course for integration with the EU, one of the topical issues is the harmonisation of tax policy in Ukraine and its unification with EU norms. This process is a difficult task as tax policies of Ukraine and EU countries are based on different principles. It is extremely interesting for Ukraine to experience tax reform in the EU countries, which will allow choosing its own tax strategy taking into account the positive and negative consequences of tax policy making. The methodological basis of the study was analytical and statistical methods of analysis. General and special methods have been used. The main provisions of the legislative framework at the international, national level and in the EU are examined. The methodology used made it possible to outline the main directions of optimisation of the tax system and its implementation to EU tax principles. The methods used allowed us to obtain reliable and valid conclusions and results. According to the results of the analysis, the main problems of functioning of tax systems of Ukraine and the EU countries have been identified, and the directions of their solution are suggested. Of further interest is such a line of research as a careful comparison of legislative support for tax policy in Ukraine and EU countries in the context of the implementation of the relevant norms in the domestic legislative framework.

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