Open AccessFISCAL EFFICIENCY OF ADMINISTRATION OF DUTIES UKRAINE
Author(s) -
Ирина Гонтарева,
Inna Hutsul,
Fedir Tkachyk,
О. Yu. Мiroshnik
Publication year - 2018
Publication title -
fìnansovo-kreditna dìâlʹnìstʹ: problemi teorìì̈ ta praktiki
Language(s) - English
Resource type - Journals
eISSN - 2310-8770
pISSN - 2306-4994
DOI - 10.18371/fcaptp.v3i26.143843
Subject(s) - revenue , duty , context (archaeology) , goods and services , business , population , payment , consumption (sociology) , tax revenue , administration (probate law) , economics , economic policy , public economics , international economics , finance , market economy , political science , paleontology , social science , demography , sociology , law , biology
In the current conditions of development of European integration processes and strengthening of role of international economic relations, a significant role is played by customs policy and its effective implementation in the context of administering duties. The fiscal and regulatory component of customs duties plays an important role in shaping the financial resources of the state and enhancing the customs security of Ukraine. The theoretical and organizational principles for administering duties have been outlined in the article. Fiscal analysis of the formation of budgetary resources at the expense of import and export duties has been carried out. The article states that import duty is a common tool for regulation of foreign economic activity, along with this it increases the price of goods and reduces its competitiveness.The forecasting of budget revenues from the duty for the near future has been performed. The coefficient of collection of import and export duties has been calculated and its dynamics has been highlighted.It has been found that customs payments are characterized by a regularity of revenues, as the population often needs the consumption of goods and services.The monitoring of the taxation of foreign economic activity in Ukraine made it possible to find out that the fiscal function of custom duty appears to be insignificant in relation to other tax payments, but the nature of customs administration is manifested in its regulatory influence. It should be noted that the policy in the field of customs taxation of consumption should be flexible and take into account the peculiarities of socio-economic development and the state of the consumer market in Ukraine.On the basis of identification of positive and negative features of the customs tax, measures to increase the efficiency of administration of customs duties to the budget have been formulated, among which, the main attention should be paid to simplifying customs clearance procedures, counteracting contraband and corruption facts, enhancing professional skills of the personnel capacities customs units of SFSof Ukraine and automating customs administration and regulation procedures.