Adaptation of the customs procedures of the state fiscal service of Ukraine to world standards
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 6, Issue
Abstract
Important issues in the Customs business are issues related to its improvement. One of the questions is the electronic Customs declaration, which helps to simplify the process of declaring in general. A positive shift towards modernization of the Customs formalities process by officials of the Customs authorities of the State Fiscal Service of Ukraine (SFS of Ukraine) was the introduction of automation of the process of distribution of Customs declarations filed for Customs clearance between officials of the Customs clearance unit. The purpose of the work is to identify the most important issues of electronic declaration, provide a brief description of this entity and investigate the state of implementation of modern day electronic declaration in Ukraine. In order to create the most favorable conditions for the development of foreign trade, as well as carry out protective measures, the work of the Customs service should make a gradual transition from fiscal functions to the introduction of world standards for SFS activities to simplify Customs procedures, improve the efficiency of Customs control and application of information technology. The paper analyzes the current state of implementation and operation of electronic declarations in Ukraine and Kharkiv area in particular. The advantage of using electronic digital signature in electronic declaration is also highlighted. The mechanism of minimizing the influence of the human factor on the effectiveness of the advantages of electronic declaration is explored. Considering he leading role of the Customs in foreign economic activity, the introduction of new technologies of Customs clearance - electronic declaration - is one of the dominant areas of activity of the Customs authorities of the state as well as another step towards the transition of the Customs service to the international standards of work.
Authors and Affiliations
Iryna Oleksandrivna Pienska
Keywords
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