LEGAL ACTS OF THE EUROPEAN UNION (EU ACQUIS) IN THE FIELD OF PUBLIC FINANCE AND THEIR IMPLEMENTATION IN THE LEGISLATION OF UKRAINE

Abstract

Abstract. The scientific article is devoted to the study of the impact of legal acts of the European Union (EU ACQUIS) on the sphere of public finance in Ukraine and the process of their introduction (implementation) into national legislation. The article examines the structure and composition of EU legal acts, defines the process of adaptation and implementation of EU legal acts into the national legislation of Ukraine, evaluates the impact of EU legal acts on the functioning and development of public finances in Ukraine. The results of the study will contribute to a better understanding of the impact of European experience on the Ukrainian public finance system, as well as to the determination of possible ways of further development and harmonization of national legislation in this area with the requirements of the European Union. It was determined that the purpose of EU legal acts is to create a single regulatory and legal system for EU member states, and the main goals include: 1. Ensuring the unity of the internal market, as EU legal acts promote the free movement of goods, services, capital and persons within the single European market. This contributes to the creation of a favorable environment for enterprises and consumers. 2. Strengthening human rights, given that the EU establishes norms and standards aimed at protecting human rights and civil liberties in all member states. 3. Support of environmental sustainability, which is realized in the fact that EU acts include rules and regulations aimed at protecting the environment and preserving natural resources. 4. Regulation of economic relations, because the EU regulates the financial sector, competition, trade, investment and other economic aspects in order to ensure stability and growth. 5. Strengthening political and social cooperation, as the EU promotes cooperation between member countries in the spheres of international relations, security, education, culture and other social aspects. Acts of EU law serve as a tool for achieving these strategic goals and ensuring unity and cooperation between the member states of the European Union, and therefore their implementation by a candidate country for accession is extremely important.