REFORMING THE CUSTOM DIRECTORY SFS: IN THE SEARCH DOMINANT

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REFORMING THE CUSTOM DIRECTORY SFS: IN THE SEARCH DOMINANT

Journal Title: Сталий розвиток економіки - Year 2017, Vol 36, Issue 3

Abstract

Purpose is identifying problematic dominant issues of customs reform in Ukraine. Methodology of research. In the process of research, the following methods of scientific knowledge have been used: description and analysis – for a thorough study of the results of reorganizations in the tax and customs services of Ukraine; graphic – to clearly illustrate the stages of preparation of the WCO Strategic Plan for a three-year period; abstract-logical – for the synthesis of theoretical positions, the formation of conclusions and proposals. Findings. It is established that the concept of reformation of the customs direction provides for further integration of customs and tax directions in the structure of the SFS of Ukraine, which necessitates changes to the Customs Code of Ukraine and other interrelated regulatory acts that regulate the activity of customs as legal entities. It is proposed that the Cabinet of Ministers of Ukraine and Verkhovna Rada consider from the subjects of legislative initiative only those proposals regarding new normative legal acts and changes in the existing legislative acts, which will contain the necessary set of projects of substatutory acts. The problems of the existing SFS system of Ukraine are described. The order of development of the WCO Strategic Plan for the three-year period is considered. It is proved that in the first place, in order to optimize the activities of customs, it is necessary to deal with the proper automation of individual procedures, and not to reduce the number of staff. The expediency of establishing and functioning of the Supervisory Board for the reform of the SFS is highlighted. Originality. Formed and substantiated the dominants of the reformation of the customs field in Ukraine, in particular, it was proposed: 1) to clearly identify the place of the customs service in the system of state authorities in view of the priority task of ensuring customs security as a component of national security; 2) determine and regulate the tasks and responsibilities of the customs service taking into account the recommendations and developments of the World Customs Organization; 3) to improve the procedure of interaction with law enforcement bodies and to determine the limits of responsibility; 4) conduct a full objective audit of the SFS Customs component in order to determine the needs for staffing, material and technical resources and other resources; 5) 100% financial support of necessary expenses of the customs service; 6) to increase the responsibility of employees for corruption actions with simultaneous increase of wages; 7) to introduce a moratorium on changes in key issues of the customs service activity for 5 years. Practical value. The results of the study can be used in determining the further directions of reforming the SFS of Ukraine.

Authors and Affiliations

Olga Nagorichna

Keywords

State fiscal service customs customs reform Strategic Plan of WСO

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EP ID EP327942
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