EFFICIENCY OF THE CUSTOMS TAXATION SYSTEM AS A KEY COMPONENT OF UKRAINE'S FINANCIAL STABILITY IN THE CONTEXT OF WAR
##plugins.themes.bootstrap3.article.main##
##plugins.themes.bootstrap3.article.sidebar##
Abstract
The development of the customs taxation system in the course of the Russia's military aggression against Ukraine has acquired strategically important aspects since the first days of the declaration of martial law in Ukraine. The article is devoted to the current issues of customs taxation as the main direction of the multi-vector strategy of the state's foreign economic activity management. In times of war, the process of taxation becomes particularly relevant, which necessitates studying the issues, in particular, aspects of customs taxation under martial law on the territory of Ukraine. The subject of the study is the theoretical and methodological foundations and methods of implementation of the customs taxation system in Ukraine. The authors focus on the peculiarities of customs procedures in times of war and analyse the results of the State Customs Service of Ukraine in 2022. The purpose of the study is to substantiate the theoretical provisions of the customs taxation system in Ukraine under martial law, to analyse the activities of the State Customs Service of Ukraine in 2022 and to propose ways of its improvement. In order to achieve the purpose of the study, the following issues are considered and solved: an analysis of the activities of the State Customs Service of Ukraine is carried out, on the basis of which the system of customs payments for 2022 is characterised and ways of its improvement in the martial law are suggested. The study was conducted using the methods of comparison, abstraction, analysis and generalisation, as well as the method of structural research. As a result of the work carried out, the essence of the customs taxation system in ensuring the foreign economic activity of Ukraine, the constituent elements provided by the current legislation to be implemented by the customs authorities when goods cross the customs border of Ukraine were determined. Conclusions. Despite the steps already taken, the problem of customs taxation during wartime is still relevant. Reforming the practice of the entire taxation system and streamlining the implementation of customs procedures are the main tasks for Ukraine under martial law. Given the importance of foreign economic activity for Ukraine as a global market participant, it is advisable to mobilise all available potential and use it not only to overcome current problems, but also as a basis for post-war recovery. The simplification of customs procedures in the import process will greatly optimise the satisfaction of the needs of the entire country. This contribution was supported by the research work of the Department of Accounting and Taxation of the "Zaporizhzhia Polytechnic" National University, No. 0115U004682 "Transformation of Accounting, Analysis and Audit Methods in the Context of Integration Processes in Ukraine".
How to Cite
##plugins.themes.bootstrap3.article.details##
foreign economic activity, customs taxes, customs payments, customs clearance, exemption from customs payments
Dorofeieva, L. M. (2022). Administratyvno-pravova diialnist Derzhmytsluzhby v umovakh viiny i perspektyvy yevrointehratsii [Administrative and legal activities of the State Customs Service in the conditions of war and prospects for European integration]. Analytical and Comparative Jurisprudence, vol. 5, рр. 245–250.
Dziubynskyi, A. V. (2022). Мytna polityka v umovakh voiennoho stanu [Customs policy under martial law]. Tovaroznavchiy visnik, vol. 16, рр. 98–104.
Grebelnyk, O. P., Pashko, P. V., Shevchuk, S. V., & Sushkova, O. Je (2021). Rozvytok mytnoi polityky Ukrainy v konteksti realizacii ekonomichnoi funkcii derzhavy [Development of the customs policy of Ukraine in the context of implementation of the economic function of the state] / O. P. Grebelnyk (Ed.). Irpin: University of State Fiscal Service of Ukraine.
Mytnyj kodeks Ukrainy: pryiniatyi 13.03.2012 roku № 4495-VI [Customs Code of Ukraine from March 13 2012, № 4495-VI]. Oficijnyj visnyk Ukrainy – Official Gazette of Ukraine, 2012, vol. 32, p. 9, art. 1175.
Rozporjadzhennja KMU Pro tymchasove zakryttja dejakyh punktiv propusku cherez derzhavnyj kordon ta punktiv kontrolju: pryiniate 26.02.2022 roku № 188-r [Order of the Cabinet of Ministers on temporary closure of some checkpoints across the state border and checkpoints from 02 February 2022, № 188-r]. Oficijnyj visnyk Ukrainy – Official Gazette of Ukraine, 2022, vol. 20, p. 20, art. 106.
Postanova KMU Pro zastosuvannja zaborony vvezennja tovariv z Rosijskoi Federacii: pryiniata 09.04.2022 roku № 426 [Resolution of the Cabinet of Ministers of Ukraine "On the Implementation of the Prohibition on Imports of Goods from the Russian Federation" № 426 dated 09 April 2022]. Oficijnyj visnyk Ukrainy – Official Gazette of Ukraine, 2022, vol. 33, p. 256, art. 1785.
Postanova KMU Pro dejaki pytannja zdijsnennja mytnogo kontrolju ta mytnogo oformlennja tovariv, zokrema transportnyh zasobiv, v umovah vojennogo stanu: vid 20.03.2022 roku № 330 [Resolution of the Cabinet of Ministers "On Certain Issues of Customs Control and Customs Clearance of Goods, Including Vehicles, under Martial Law" of 20 March 2022 № 330]. Oficijnyj visnyk Ukrainy – Official Gazette of Ukraine, 2022, vol. 26, p. 75, art. 1417.
Postanova KMU Pro dejaki pytannja mytnogo oformlennja okremyh tovariv, shho vvozjatsja na mytnu terytoriju Ukrainy u period dii vojennogo stanu: pryiniata 09.03.2022 № 236 [Resolution of the Cabinet of Ministers "Some Issues of Customs Clearance of Certain Goods Imported into the Customs Territory of Ukraine during Martial Law" of 09 March 2022 No. 236]. Oficijnyj visnyk Ukrainy – Official Gazette of Ukraine, 2022, vol. 25, p. 330, art. 1318.
Postanova KMU Pro zatverdzhennja Porjadku zdijsnennja derzhavnogo kontrolju za mizhnarodnymy pere- dachamy tovariv vijskovogo pryznachennja: pryiniata 20.11.2003 № 1807 [Resolution of the Cabinet of Ministers on Approval of the Procedure for State Control over International Transfers of Military Goods of 20 November 2003, № 1807]. Oficijnyj visnyk Ukrainy – Official Gazette of Ukraine, 2003, vol. 48, p. 14, art. 2506.
Postanova KMU Pro perelik tovariv krytychnogo importu: pryiniata 24.02.2022 roku № 153 [Resolution of the Cabinet of Ministers on the List of Critical Import Goods of 24 February 2022 № 153]. Oficijnyj visnyk Ukrainy – Official Gazette of Ukraine, 2022, vol. 29, p. 7, art. 1562.
Zakon Ukrainy Pro vnesennja zmin do Podatkovogo kodeksu Ukrainy ta inshyh zakonodavchyh aktiv Ukrainy shhodo vdoskonalennja zakonodavstva na period dii vojennogo stanu: pryiniatyi 24.03.2022 roku № 2142-IX [The Law of Ukraine "On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine on Improving Legislation for the Period of Martial Law" of 24 March 2022, № 2142-IX]. Oficijnyj visnyk Ukrainy – Official Gazette of Ukraine, 2022, vol. 32, p. 34, art. 1693.
This work is licensed under a Creative Commons Attribution 4.0 International License.