Development of customs risk management in the context of increasing of efficiency post-clearance audit in Ukraine
Journal Title: Economic Bulletin. Series: Finance, Accounting, Taxation - Year 2017, Vol 0, Issue 1
Abstract
Article deals with the improving of post-clearance audit institution in Ukraine and the development of customs risk management. The general discrepancy of national legislation and international standards for the organization and conduction of post-clearance audit were defined. It was singled out the main aspects and basic steps to improve the post-clearance audit in Ukraine concerning improvement of operating with customs risks.
Authors and Affiliations
Serhiy Brekhov
Keywords
Related Articles
- EP ID EP438706
- DOI 10.33244/2617-5932.1.2017.37-42
- Views 288
- Downloads 0
Methodological approaches to statistical evaluation of effects aggressive tax planning
The article is devoted to coverage of developed OECD indicators for assessing the scale of aggressive tax planning so that on this basis to develop their own national model against such negative manifestations in the tax...
Priorities of state management of regional economy in the conditions of instability
The article is devoted to themain directionsof state management of regional economy, considering the peculiarities of the social and economic situation. The state anti-crisismanagement of the regional economy should be o...
State regulation of tax relations
In this study the state’s role as a regulator of tax relations in institutional conditions of public development is investigated. The essence of the tax relations regulation and its dependence on the development of insti...
Investments and innovations in the real sector of the economy as a factor for ensuring competitiveness on the example of the manufacturing sector
Issues related to the definition of the role of investments and innovations as a determining factor for ensuring the competitiveness of the national economy are considered. The obstacles on the way of transformation of e...
Fiscal factor of happiness of peoples
The article analyzes the effect of the fiscal burden on the welfare and happiness of peoples in terms of providing the population at the expense of taxes with the benefits of public use – the benefits of quality of life,...