Author: Абдимажитова, Барно Марат қизи; Гулямова, Гульшахноз Собировна

Annotation: The article examines the role of tax policy in developed countries as an economic management tool. She analyzes the impact of taxes on the structure and balance of social production, capital accumulation, the sales market and production cycles. In the context of the European Union (EU), the unification of tax systems, the principles of coordination and harmonization of tax legislation, as well as issues of fiscal sovereignty of the member states are covered in detail. The article focuses on the importance of effective tax administration and a strategic approach to tax policy to ensure the unity of the internal market and prevent obstacles to the free movement of goods, services, persons and capital within the EU.

Keywords: European Union, economy, taxes, taxation, international, politics, project, goal.

Pages in journal: 225 - 230