The convergence of the taxation of the added value Ukraine and the EU
Selected Ukraine's European integration path requires vdovec its tax legislation to the requirements of member countries of the European Union. In the article the analysis of the ratio of direct and indirect taxes in the structure of tax systems in these countries. The main parameters, which should be the unification of tax legislation of Ukraine and countries-members of EU on the collection of value added tax. Proven lack of fiscal effectiveness of the VAT, determined by its imperfection as an instrument of influence on economy of Ukraine. Considered alternative possibilities of application of the turnover tax or sales tax. The problems of the modern mechanism of calculation and payment of VAT. Suggested ways of enhancing the regulatory potential of VAT for the revision of the mechanism of budgetary compensation, the transition to a differentiated scale of rates, the abolition of the zero rate to exports of goods and services.