The Theoretical Basis of Analysis of Foreign Economic Activity by Customs Authorities
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2015, Vol 27, Issue
Abstract
The aim of the paper is the formulation of the main provisions of the customs authorities of foreign economic activity analysis according to the functions assigned to them by the state. The paper presents the key theoretical principles of analysis of foreign entities customs authorities. The purpose of this analysis is a comprehensive study of the economic activity of economic operators to detect and prevent violations of national legislation in the field of customs. The task of this analysis arising from the customs legislation and consist in verifying the correctness, legality and legitimacy, safety or foreign economic activity separate process in general. The object of analysis of foreign economic activity customs authorities are entities engaged in foreign trade. Subject analysis is of foreign trade enterprises in general, the implementation of certain foreign operations of their legality, transparency and completeness of payment of the budget all duties. Extensive analysis of foreign economic activity enables better implementation the functions of the customs authorities, including protective, fiscal, informative, and stimulating. Development of theoretical positions allows forming the basis for qualitative analysis of foreign economic activity by customs authorities, and therefore better implementation of their functions.
Authors and Affiliations
Oksana Yakovenko
The Main Aspects of Internal Audit as a Part of the Audit System
The aim of this article is generalization of scientific positions on the definition of internal auditing, the selection criteria for its delimitation with external audit, as well as study the role of internal audit in mo...
The Main Development Trends of the Legislative Support of the State Regulation of Innovation Activity in Ukraine and the Search for Directions for Its Improvement in Conditions of Socio-Economic Instability
The article considers the issues of legal support of state regulation of innovation activity in Ukraine. The lack of legal framework in the innovation sector is a significant factor contributing to the formation and deve...
Development of Enterprises of Hotel-Restaurant and Tourist Business in the Context of the Formation of Modern Corporate Culture
The emergence of a market economy in Ukraine and the emergence of various forms of ownership were conditioned by the rapid development of enterprises of hotel and restaurant business and tourism. However, the quality of...
Status and prospects of innovation infrastructure in Ukraine
The aim of the paper is to investigate the condition and prospects of development of innovation infrastructure in Ukraine. The article contains the definition of the essence of innovation infrastructure. Analysis of regu...
The Current State and Prospects of Development of Human Capital in the Agricultural Sector of the Economy
Human capital of rural areas, its current state and prospects of the development are considered in this article. It was justified the necessity for the formation and qualitative improvement of the current resource on the...