for students and academic staff of the Faculty of Economics of Taras Shevchenko National University of Kyiv
On April 15, 2026, a guest lecture entitled “Tax Culture and Taxation in EU Countries: Institutional and Behavioral Aspects of Ensuring the Financial Security of Business Entities” was held for students and academic staff of the Faculty of Economics of Taras Shevchenko National University of Kyiv.
The lecture was delivered within the framework of the European Union Erasmus+ Jean Monnet project “Jean Monnet Module: Fostering Sustainable Interest in EU Tax Culture through Educational, Scientific, and Communication Activities Targeted at Ukrainian Society” (No. 101125984 – TIEU – ERASMUS-JMO-2023-HEI-TCH-RSCH).
The event was conducted in a blended format for 4th-year Bachelor’s students of the “Finance” study program and faculty members, within the elective course “Financial Security of Business Entities,” delivered by Doctor of Economic Sciences, Professor Varnalii Z.S.
The lecture was delivered by the project coordinator, PhD in Economics, Associate Professor Prokopenko I.A. The event was also attended by PhD in Economics, Associate Professor of the Department of Enterprise Economics Onysenko T.S., and PhD in Economics, Senior Researcher, Associate Professor of the Department of Tax Administration Skoromtsova T.O.
The lecture highlighted the institutional features of taxation systems in the European Union and the mechanisms of tax culture formation. Particular attention was paid to the behavioral aspects of tax culture and their role in ensuring the financial security of business entities. The lecture also addressed approaches to the democratization of relationships between taxpayers and tax authorities as a factor in enhancing trust and stability in the business environment, as well as the role of tax consulting in reducing tax risks.
The event was accompanied by a professional discussion, during which participants addressed current issues in the development of tax culture, the improvement of tax discipline on both the taxpayers’ and tax authorities’ sides, and the prospects for implementing best European practices in Ukraine.
We express our sincere gratitude to Doctor of Economic Sciences, Professor, Academician of the National Academy of Agrarian Sciences of Ukraine, Honored Worker of Science and Technology of Ukraine, Varnalii Zakharii Stepanovych, for the invitation and support in organizing the event.
As a result of the lecture, participants noted its high academic and practical value, relevance, and significant contribution to improving tax literacy, developing tax culture, and strengthening the financial security of business entities in Ukraine in line with European approaches.
More information about the project and its activities is available at.
*With the financial support of the European Union. The views and opinions expressed in this publication are solely those of the author(s) and do not necessarily reflect the position of the European Union or the European Education and Culture Agency (EACEA). Neither the European Union nor EACEA can be held responsible for them.
*За фінансової підтримки Європейського Союзу. Погляди та думки, висловлені в публікації, належать виключно авторам і не обов'язково відображають позицію Європейського Союзу або Європейського агентства з питань освіти і культури (ЕАСЕА). Ані Європейський Союз, ані EACEA не несуть за них відповідальності.
