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BUSINESS INFORM №10-2014

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59

Section: Finance, Money Circulation and Credit
UDC 336.41
Kharkavyi M. O.
Post-Clearance Audit as a Tool to Ensure the Effective Customs Control (p. 362 - 368)

The article is aimed at studying of post-clearance audit as a tool for customs control and the means for implementation of the State customs policy. The current situation of practice of audit after release of goods in free circulation, as abroad, so in Ukraine, was analyzed. This allowed to highlight the most common violations of tax and customs legislation concerning the release of goods in free circulation into the customs territory of the State. Methods to select entities of foreign economic activity to carry out control measures based on audit techniques were grounded, organizational approaches to the implementation of post-clearance audit were identified. Selection of the phases of post-clearance audit allowed to determine this form of customs control as a complex process characterized by clearly defined procedures in the planning, preparation and conduct of the audit. The study has allowed to outline the priorities of the implementation of post-clearance audit at the fiscal authorities level with a view to the implementation of an integrated approach to the identification of possible violations of tax and customs legislation when transferring goods across the customs border of Ukraine.
Keywords: customs policy, customs system, customs control, audit, customs value, documentary control, fiscal authorities
Fig.: 2. Tabl.: 4. Bibl.: 13.

Kharkavyi Mykola O. – Applicant, Department of Taxes and Fiscal Policy, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: mykola.kharkavyi@gmail.com

Article is written in Ukrainan
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Reference to this article:
Kharkavyi, Mykola O. (2014) “Post-Clearance Audit as a Tool to Ensure the Effective Customs Control.” Business Inform 10:362–368.


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