CUSTOMS CONTROL AND WAYS OF IMPROVING IT EFFICIENCY
Journal Title: Бізнес-навігатор - Year 2018, Vol 5, Issue 48
Abstract
Three groups of efficiency of customs control procedures are indicated in the article. The first group of indicators is analyzed in detail, which shows the impact of customs control on the macroeconomic indicators of the state. Having considered them in more detail, it was revealed that the customs burden on the economy is only 10%, while the fiscal burden is high, since customs payments account for half of the state budget of Ukraine. At the same time, customs violations were recorded, especially in relation to the determination of the customs value of goods. The results of the analysis revealed the importance of conducting a customs post-audit procedure based on risk management and analysis of the company's activities after crossing the border and entering the goods into a free market. As a result, the pressure on law-abiding taxpayers and customs procedures are reduced.
Authors and Affiliations
O. I. Novik
Keywords
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