Implementation of the foreign experience to implement the custom post-audit in Ukraine: problems and prospects
Journal Title: Публічне управління та митне адміністрування - Year 2017, Vol 2, Issue
Abstract
Problems of functioning of native system of customs postaudit are identified. The characteristics of organization of customs post-audit of certain foreign countries are given. The ways of improvement of effectiveness of such system of customs control functioning in Ukraine are proposed. According to the results of the analysis of international experience of the functioning of the customs post-audit system, it was determined that in order to increase its efficiency and quality in Ukraine, it is necessary to take the following measures: to depart from the domination of the fiscal component of customs regulation; provide a high level of technical support; increase the number of skilled personnel and strengthen their powers. It is also worthwhile to improve the legal and regulatory framework of the customs post and the work of the bodies authorized to implement the state fiscal policy, in particular, using the experience of Bulgaria, to develop a document that would regulate the procedure for carrying out the customs audit, taking the analogy of “Manual for the conduct of customs audit”
Authors and Affiliations
А. П. Андрушко
Keywords
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