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Problems of Efficiency of Administration of Customs Payments in Ukraine
Kostiana O. V.

Kostiana, Oksana V. (2019) “Problems of Efficiency of Administration of Customs Payments in Ukraine.” Business Inform 10:213–219.
https://doi.org/10.32983/2222-4459-2019-10-213-219

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 2

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UDC 342.9

Abstract:
The article analyzes the volumes of export and import operations carried out in Ukraine during 2014-2018, the volumes of customs payments received from such operations to the State budget, as well as the volumes of budget revenues received by means of customs value adjustment by the customs authorities. The main tendencies in the development of foreign economic activity at the current stage in Ukraine are considered. It is defined that the efficiency of customs authorities is highly dependent on the correct determination of the customs value of goods. The frequency of applying the methods of determining customs value for goods imported to Ukraine is analyzed. Based on the carried out analysis, it is determined that the efficiency of administration of customs payments in Ukraine is not sufficiently high and requires an increase. The main problematic aspects characteristic of the administration of customs payments by customs authorities in Ukraine are presented. In particular, the staffing problem and the problem of corruption in customs authorities; insufficient technical equipment and insufficient control over the availability and use of technical means for conducting customs controls; insufficient cooperation between domestic customs authorities and foreign authorities in confirming the customs value of goods; problems of ensuring quality control by customs officials regarding the correctness of the country of origin of goods and correctness of the goods classification. Solving the above indicated problems will make the customs clearance procedure more accurate, more transparent and easier for payers, reduce corruption risks, and increase the amount of customs payments to the State budget. The directions to improve the work of customs authorities in Ukraine are suggested.

Keywords: customs payments, import duty, export duty, VAT, excise tax, customs offices, customs clearance, foreign economic activity.

Fig.: 5. Bibl.: 13.

Kostiana Oksana V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Customs, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

List of references in article

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