Customs payments in sources of fiscal government accounts

Krylaсh Olena
Secretary of the Customs Committee of the Public Council at the State Fiscal Service of Ukraine, E-mail:manjuriaua@gmail.com

Cite this article:

Krylaсh, O. (2019). Customs payments in sources of fiscal government accounts. Ed.: D. V. Zavadska (ed.-in-ch.) and others [Mytni platezhi u zabezpechenni fiskalnykh nadkhodzhen derzhavy; za red.: D. V. Zavadskoi (gol. red.)], Scientific Bulletin of the Odessa National Economic University, No. 6 (269), pp. 68-83.

Abstract

The article studies the dynamics and analyzes the structure of customs payments in ensuring fiscal revenues of the state. The internal structure of customs payments and other types of state budget revenues controlled by customs authorities is disclosed. Discussion views on the functions and tasks that are performed in the customs sphere are highlighted. It has been revealed that in the conditions of permanent transformations and globalization challenges in the customs sphere, a number of problematic aspects are accumulating that have a negative impact on the formation of fiscal revenues of the state and distort regulatory effects. The following of them were identified, namely: a significant amount of shadowing of foreign economic activity, corruption in customs authorities, inconsistency of the current system of customs control with modern standards of throughput, a significant part in the total volume of goods turnover transported with hiding information from customs authorities or through smuggling, insufficient material and technical support. Attention is focused on the fact that along with the understatement of the customs value of goods, the receipt of customs payments to the budget is affected by the correct determination of the country of origin of the goods and identification of the code when moving goods and other items across the customs border. It is noted that among the destructive factors, one can also name the change in the structure of imports of goods, losses due to the situation in the Eastern region, the replacement of more expensive goods with cheaper analogues and the change in prices in foreign markets, and the exchange rate. It is substantiated that the realities necessitate the improvement of the regulatory and organizational and organizational foundations of the customs authorities. Measures to eliminate identified deficiencies in the customs sphere are proposed.

Keywords

customs payments, duties, state budget, customs value, customs security, customs regulation.

JEL classification: H320; H610; DOI: 10.32680/2409-9260-2019-6-269-68-83

UD classification: 336.02

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