BUSINESS INFORM №10-2016

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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 Ukrainian
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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.

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