REGISTRATION CERTIFICATE
KV #19905-9705 PR dated 02.04.2013.
FOUNDERS
RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)
According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media. ID R30-03156
PUBLISHER
Liburkina L. M.
SITE SECTIONS
Main page
Editorial staff
Editorial policy
Annotated catalogue (2011)
Annotated catalogue (2012)
Annotated catalogue (2013)
Annotated catalogue (2014)
Annotated catalogue (2015)
Annotated catalogue (2016)
Annotated catalogue (2017)
Annotated catalogue (2018)
Annotated catalogue (2019)
Annotated catalogue (2020)
Annotated catalogue (2021)
Annotated catalogue (2022)
Annotated catalogue (2023)
Annotated catalogue (2024)
Thematic sections of the journal
Proceedings of scientific conferences
|
BUSINESS INFORM №10-2016The title and content ABSTRACTS AND INFORMATION ABOUT AUTHORS
47
Section: Finance, Money Circulation and Credit UDC 656.072.5+656.073.5](477) Lomeiko Y. A. The Directions for Improving the Types and Forms of Customs Control in Ukraine, the Need for Their Implementation (p. 313 - 324)
The article is aimed at studying the types and forms of customs control in the context of permanent change of customs risks, depending on both the external and the internal factors. It is found that customs control must be separated subject to the moment of its implementing into the preliminary, current and further (customs post audit). Carrying out documentary checks of compliance with customs as well as tax legislation by the Audit Head Office and by its departments consisting of the Head Department of the State Fiscal Service of Ukraine (GU GFSU) and the Central Office for Servicing Large Taxpayers (COOBPN) is provisioned. It is advisable to carry out unified documentary checks on issues of the customs and tax legislation simultaneously. At the same time, the existing procedure for the formation of a plan-schedule of documentary checks provides such an approach only for subjects of FEA – self-employed persons. The subjects of FEA – legal entities – are treated as a separate category of payers, as part of the legal entities as a whole. Authority of structural divisions of the GFSU for carrying out by customs and customs posts of preliminary and current control, and GU GFSU along with COOBPN – of further control, pose risks of disinterest on the part of employees at the customs and customs posts in the results of the customs post audit. Prospect for further research will be developing graduated measures to improve planning of documentary control of compliance with tax and customs legislation in general, incl. the customs cross-checks. Keywords: customs control, types of customs control depending on the time of implementation, forms of customs control, documentary verification of compliance with customs legislation, customs post audit Fig.: 3. Tabl.: 3. Bibl.: 26. Lomeiko Yuliia A. – Postgraduate Student, Department of Finance, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine) Email: [email protected]
Article is written in UkrainianDownloads/views: 5 | Download article (pdf) - |
Reference to this article: Lomeiko, Yuliia A. (2016) “The Directions for Improving the Types and Forms of Customs Control in Ukraine, the Need for Their Implementation.” Business Inform 10:313–324.
|
FOR AUTHORS
License Contract
Conditions of Publication
Article Requirements
Regulations on Peer-Reviewing
Publication Contract
Current Issue
Frequently asked questions
INFORMATION
The Plan of Scientific Conferences
OUR PARTNERS
Journal «The Problems of Economy»
|