Effect of the Assumed Changes in the Customs Taxation on the Effectiveness of Performance of Machine-building Enterprises
Journal Title: Бізнес Інформ - Year 2014, Vol 9, Issue 0
Abstract
The purpose of this article is a situational analysis of threats and opportunities to improve the efficiency of machine-building enterprises on the signing of the Ukraine-EU Association. Analyzing, systematizing and summarizing the scientific works of scientists, as well as domestic and international legal framework for customs taxes and enterprises, the author discussed the changes that may occur in the customs clearance for machine-building enterprises after signing the agreement with the European Union. As a result of research some changes in customs duties and their impact on the effectiveness of machine-building enterprises were identified. A comparative analysis of import and export duties upon entry into the Customs Union and the signing of the agreement with the EU were conducted. It was determined that the redistribution of export machine-building enterprises of Ukraine in the global market will require a significant investment of time and money; customs tax policy should take account of export and import dependence of mechanical engineering; there are both threats and opportunities to increase the efficiency of economic activities of engineering enterprises. The direction of future research is to clarify and detail the situation related to the changes in customs and taxation for the largest enterprises in Kharkiv region.
Authors and Affiliations
Iryna Gontareva
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