OPTIMIZATION OF THE STATE POLICY OF REGULATION AND SUPPORT OF THE INSTITUTE OF CUSTOMS BROKERS
Journal Title: Сталий розвиток економіки - Year 2017, Vol 35, Issue 2
Abstract
Purpose. The aim of the article is to develop the theoretical basis of an effective system of regulation and development of customs brokerage activity by using the tools of state regulation and support of the institute of customs brokers by the state. Methodology of research. Theoretical and methodological foundations of the research are: modern economic theory, national economy and scientific work of domestic and foreign scientists on the functioning of the institute of customs brokers, normative and legal acts of Ukraine. The research is carried out on the basis of the use of such methods: methods of economic and statistical analysis – to determine the economic problems of customs brokerage activities; axiomatic method – to determine the essence, objectives and principles of customs brokerage activities; abstract and logical method – for studying literary sources, generalization of theoretical aspects and the formation of final conclusions; system analysis – to establish structural relationships between elements of the studied system. Findings. The expediency of implementation of the provisions of the International Convention on the Simplification and Harmonization of Customs Procedures for the Granting of Customs Brokers the Status of the Authorized Economic Operator is substantiated. The concept of “customs broker” as an entity of entrepreneurial activity, which provides representative services on the execution of customs formalities on a legal basis in the interests or on behalf of another person when moving goods and vehicles of commercial purpose through the customs border of Ukraine, is improved. Originality. The theoretical and methodological provisions and practical recommendations on the organizational and economic basis of regulation of customs brokerage activity in Ukraine are substantiated and developed. It is proved that the mutual recognition of a customs broker as an authorized economic operator may ultimately lead to the globalization of supply chain security and compliance standards, has the great importance in reducing barriers to the free movement of goods. It is proposed to amend the current Customs Code of Ukraine, in part 3, Art. 414 and its statement in the following wording: “A customs broker may receive the status of an authorized economic operator provided that he meets the requirements set in article 14 of Customs Code of Ukraine”. Practical value. The obtained results create theoretical and methodological basis for improvement of organizational conditions for the regulation of customs brokerage activity, which is aimed at the development of the national economy in Ukraine.
Authors and Affiliations
Olena Korobkova
Keywords
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