CUSTOMS CONTROL OPTIMIZATION FOR PROVIDING EFFICIENCY OF FOREIGN ECONOMIC ACTIVITY

Liudmyla Vasylivna Dermanska

Abstract


Dermanska L.V. CUSTOMS CONTROL OPTIMIZATION FOR PROVIDING EFFICIENCY OF FOREIGN ECONOMIC ACTIVITY

Purpose. The aim of the article is to investigation of problem areas of customs control and development of ways to optimize its procedures for ensuring the effectiveness of foreign economic activity.

Methodology of research. To study the problem, general scientific and special methods were used: dialectical, deductive, inductive, abstraction and concretization, comparative and statistical analysis, graphical method. The following methods of research are used in the article: dialectical method of knowledge – in considering planning and substantiation of the concept of customs control; abstract and logical – in the theoretical generalization of the essence and methods of management mechanisms of customs control. 

Findings. The importance of optimization of customs procedures in the direction of integration into the European trading space is determined, the relationship of customs procedures on the effectiveness of customs control is investigated and the problem directions of their implementation are highlighted. The state measures on simplification and harmonization of customs rules in Ukraine are analyzed and priority directions of the customs policy in this direction from 2018 are outlined. The principles of effectiveness of customs reform are defined for ensuring development of foreign economic relations and socio and economic development of the state.

According to the results of the conducted research, we note that customs control should ensure the achievement of the aim of customs policy - the positive image of Ukraine, its influence on the development of foreign economic relations and socio and economic development of the state as a whole.

Originality. System research of problem areas of optimization of customs procedures for ensuring the effectiveness of customs control and development of foreign economic activity is carried out. 

Practical value. The obtained results of the research will contribute to a significant improvement of the state of customs control, increase of efficiency of control and checking activity of customs units, strengthening of their role in counteraction to shadow transactions in the field of foreign economic activity. 

Key words: customs procedures; customs control; European integration; foreign trade; efficiency; optimization.

Keywords


Key words: customs procedures; customs control; European integration; foreign trade; efficiency; optimization.

Full Text:

PDF

References


Berezhnіuk, I.G. (2009), Mytne regulіuvannіa Ukrainy: natsionalni ta mizhnarodni aspekty [Custom adjusting of Ukraine : national and international aspects], monograph, Dnipropetrovsk : Akad. Mytnoi sluzhby Ukrainy, 543 р.

Vakulchyk, O., Knyshek, O. and Petrosіan A. (2014), “An integral estimation of the financial state of subjects of menage is during the receipt of status of the authorized economic operator”, Visnyk AMSU “Ekonomika”, no. 1 (51), pp. 98-105.

Desіatnіuk, O.M. and Harkavyі, M.O. (2015), “Paradigm of realization of customs control in the context of simplification of customs procedure”, Efektyvna ekonomika, no. 3, available at: http://www.economy.nayka.com.ua/?n=3&y=2015 (access date January 22, 2018).

The Verkhovna Rada of Ukraine (2016), The Resolution of the Cabinet of Ministers of Ukraine “Some issues of implementation of the principle of a “single window” during the implementation of customs, sanitary and epidemiological, veterinary and sanitary, phytosanitary, ecological, radiological and other types of state control” No. 364 from 25.05.2016, available at: http://zakon3.rada.gov.ua/laws/show/364-2016-p (access date January 22, 2018).

Dіachenko, O.V. (2015), “Harmonization and simplification of national practice ofrealization of custom procedures are in the context of Europen integration”, Visnyk Pryazovskoho derzhavnoho tekhnichnoho universytetu : zb. naukovykh prats PDTU, Mariupol, issue 30, pp. 276–283.

Krysovatyі, A.I., Gerchakivskyі, S.D., and Demіanіuk, O.B. (2014), Mytna sprava [Custom business], textbook, Ternopil, TNEU, 540 p.

The Verkhovna Rada of Ukraine (2012), Customs Code of Ukraine №495-VI dated 13 March 2012, available at: http://zakon3.rada.gov.ua/laws/show/4495-17 (access date January 22, 2018).

Onishсhyk, Yu.V. (2012), “Custom control as type of financial control”, Naukovyі visnyk Chernivetskogo universytetu, issue 628, pp. 110–113.

State Statistics Service of Ukraine, available at: http://ukrstat.gov.ua/ (access date January 22, 2018).

The Verkhovna Rada of Ukraine (2016), The Draft Law of Ukraine “About making alteration in the Custom code of Ukraine in relation to bringing of transit procedures to conformity with Convention about the only mode of transit and Convention about simplification of formalities in trade of commodity” no. 5627 from 29.12.2016, available at: http://w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=60887 (access date January 22, 2018).

The Verkhovna Rada of Ukraine (2016), The Draft Law of Ukraine “About making alteration in the Custom code of Ukraine in relation to the authorized economic operator and simplifications of custom formalities” no. 4777 from 03.06.2016, available at: http://w1.c1.rada.gov.ua/pls/zweb2/webproc 4_1?pf3511=59320 (access date January 22, 2018).

Rating Doing Business 2018, available at: http://www.doingbusiness.org/~/media/WBG/DoingBusiness/Documents/Annual-Reports/English/DB2018-Full-Report.pdf (access date January 22, 2018).

Uriadovyi portal, available at: http://www.kmu.gov.ua/control/uk/publish/article?art_id= 250141228&cat_id=244276429 (access date January 22, 2018).


Refbacks

  • There are currently no refbacks.


Creative Commons License

 INNOVATIVE ECONOMY 2006 - 2024