The tax policy of Ukraine within the framework of European integration processes

During the decades of integration of the domestic tax policy within the framework of integration processes, it was possible to achieve many positive results, however, the long struggle in the field of detinization of the economy, the reform of pension and insurance, land legislation, the conflict of interests in creating a favorable investment climate and protecting the interests of domestic enterprises every time indicates new vectors of further development tax policy of the state. The purpose of the paper is the analysis of the current tax policy of Ukraine within the framework of European integration processes, taking into account the influence of the state of war on the tax policy of Ukraine. The results. The tax policy of Ukraine within the framework of European integration processes is aimed at harmonizing the tax systems of EU member countries, which requires the development of mechanism for coordinating their changes, maintaining a balance of protecting national interests and implementing European taxation practices. An important aspect in this is bringing the level of taxation closer to EU requirements, in particular the expansion of the domestic property taxation base and the transformation of the indirect taxation system of Ukraine. Revision of the system and mechanism of tax benefits requires special attention, in particular, prevention of their illegal receipt and control of the effectiveness of implementation for the purpose of the domestic economy. The influence of martial law on tax policy led to a quick response to the introduction of a number of important regulatory innovations designed to reduce the fiscal burden on business and stimulate the development of small entrepreneurship. Prospects. Given the significance of the implementation of the Association Agreement with the UE, the creation of the stable regulatory and legal field is an urgent direction for the further development of Ukraine’s tax policy within the framework of European integration processes.