Principles of the National Tax System of Ukraine

Economic transformations that took place in Ukraine during last twenty years, the forced methods of transition from the centralized planning to the market, has resulted in the system crisis, overcoming of which remains the task of the national scale at the beginning of the XXI century. The effective transformation of the economics of Ukraine depends on the quality of the state administration, including one of its main instruments – the tax system. That’s why concerning the external economic course of Ukraine on euro integration, it is necessary to reform the domestic tax system adapting the principles and requirements of the European legislation. For this reason the purpose of the article is to analyze the principles of the national tax system with the determination of the most effective from the point of its accordance with the principles of EU. At the same time the task is an improvement of the internal revenue code of Ukraine in the part of the construction of the principles of the tax system and the removal of failings which interfere with the effective functioning of economics of the country.