Concept, features and specifics of customs dutiesas indirect tax
Journal Title: Правова позиція - Year 2018, Vol 2, Issue
Abstract
Relevance of the theme determines the definition of the essence of the duty, its concept, the allocation of signs and features of the duty as an indirect tax. The value of the duty is that this tax is one of the budget-creating ones in the State Budget of Ukraine and is also an effective economy regulating and national producer protecting instrument. Despite the degree of research, in the context of reforming tax and customs legislation, there are many outstanding issues that require additional research today. The purpose of the article is to study the concept of the customs duties as an indirect tax among other tax payments of Ukraine, study the types of duties, as well as outline the problematic aspects of the legal regulation of duties and legislation improvement in this area. The definition of customs duties in the law is not perfect, concept, features and specifics of this tax are not fully disclosed, therefore needs to be clarified and amended. We believe that the concept of customs duties should be fixed in the Tax Code of Ukraine as the main tax law, where it established as a national tax (paragraph 9.1.7 of Article 9). The customs duties have such signs of indirect taxes, as: the inclusion of the amount of customs duty to the price of goods, and, as result, increased value of goods; fast incomed payments; high probability of receipt (since the duty covers consumption); regulating influence on the consumer by the state (through introduction of customs duties, establishing rates, increasing or decreasing rates, introducing privileges, etc.); payment in cash; irrevocable payment for the payer; payment in time stipulated in the legal act; publicity tax, etc. The specific of the duty is the necessity of payment in connection with the movement of goods through the customs border of Ukraine. The absence of the fact of movement of goods across the customs border of Ukraine makes it impossible to charge. Functions of modern customs duty as an indirect tax are the following: fiscal; protective; regulatory function; stimulating and non-stimulating function, control, integrating.
Authors and Affiliations
Н. І. Атаманчук
Keywords
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