The Theoretical Aspects of Import Activity of Ukrainian Enterprises

The article is aimed at studying the theoretical aspects of import activity of Ukrainian enterprises. On the basis of an analysis of scientific literature the essence of the concept of «import activity» is classified; the main functions of import activity are disclosed and its importance for the development of foreign economic activity of enterprises is determined. The factors and conditions influencing the implementation of import operations are substantiated; the reasons for the restriction and rules for the import of goods into the customs territory of Ukraine are provided; the main problems of import activity are identified. Strategies for overcoming the negative consequences of imports are also proposed, the main positive aspects and types of effects from import activity are determined. The import activity, as a form of foreign economic activity, plays a significant role in the development of the country’s economy and determines its entry into international economic integration. Therefore, the import activity should be considered not as a negative phenomenon and not as a kind of payment for the possibility of using external markets – it is an independent source of financial income into the country, also of a number of other macroeconomic effects. Imports of goods should be regulated by national legislation, customs tariff, other political and legal restrictions. Prospects for further research in this direction are a comprehensive study of the problem, which would reveal tendencies in the development of foreign economic activity of enterprises in this sphere. Improving the efficiency of import activities of enterprises is an opportunity for Ukraine to achieve high economic development.