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Customs Payments as a Component of the Formation of the Revenue Part of the State Budget of Ukraine under Martial Law
Maister A. V., Taptunova A. O.

Maister, Anna V., and Taptunova, Amina O. (2025) “Customs Payments as a Component of the Formation of the Revenue Part of the State Budget of Ukraine under Martial Law.” Business Inform 6:42–42.
https://doi.org/10.32983/2222-4459-2025-6-42-42

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 0

UDC 336.02

Abstract:
The aim of the article is to explore customs payments as a component of the revenue part of the State Budget of Ukraine under martial law conditions, as well as to outline key problems and substantiate the directions for improving the administration of customs payments. The concept and structure of customs payments are disclosed, which include customs duties, excise tax on imported excise goods, and value-added tax on imported goods. The main functions of customs payments are defined as follows: fiscal, regulatory, budgetary, protective, and political. Customs payment receipts to the State Budget of Ukraine during the period from 2018 to 2024 have been analyzed. The dynamics of receipts showed a significant decline in 2022, but with subsequent recovery. It has been found that the largest portion of customs payments is accounted for by the value-added tax on imported goods. The analysis of the share of customs payments in the revenues of the State Budget of Ukraine showed a significant decrease under martial law. It has been determined that the key issues in customs payment administration are: the inadequacy of legal and regulatory frameworks, staffing issues, queues at customs, corruption, insufficient levels of digitalization of customs procedures, difficulties in ensuring compliance with the conditions for granting customs benefits, and inadequate cooperation between Ukrainian customs authorities and foreign partners. The authors have proposed main directions for improving customs payment administration, including: the abolition of unjustified customs benefits, systematic enhancement of qualifications of customs officials, modernization of the technical facilities of customs posts, automation of procedures, strengthening control over customs value and goods classification, developing international cooperation, and combating corruption. The implementation of these measures will enhance the transparency, efficiency, and compliance of the customs system with European standards, as well as contribute to the economic development of the country.

Keywords: customs payments, State budget revenues, customs duty, VAT, excise tax, administration of customs payments, macroeconomic factors, foreign economic activities.

Fig.: 2. Tabl.: 2. Bibl.: 8.

Maister Anna V. – Candidate of Sciences (Economics), Associate Professor, Department of Finance named after Viktor Fedosov, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]
Taptunova Amina O. – Student, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (2010). https://zakon.rada.gov.ua/laws/show/2755-17
[Legal Act of Ukraine] (2012). https://zakon.rada.gov.ua/laws/show/4495-17#Text
Hrebelnyk, O. P. Mytna sprava [Customs]. Kyiv: Tsentr navchalnoi literatury, 2014.
Abramova, A. S., Savchuk, T. M., and Zhavoronok, A. V. “Mytni platezhi yak skladova dokhodiv derzhavnoho biudzhetu“ [Customs Payments as a Part of the State Budget Income]. Problemy i perspektyvy ekonomiky ta upravlinnia. 2015. http://nbuv.gov.ua/UJRN/ppeu_2015_4_38
Kostiana, O. V. “Problemy efektyvnosti administruvannia mytnykh platezhiv v Ukraini“ [Problems of Efficiency of Administration of Customs Payments in Ukraine]. Biznes Inform, no. 10 (2019): 213-219. DOI: https://doi.org/10.32983/2222-4459-2019-10-213-219
“Derzhavnyi biudzhet Ukrainy“ [State Budget of Ukraine]. Ministerstvo finansiv Ukrainy. https://index.minfin.com.ua/ua/finance/budget/gov
Lehkostup, I. I., Sainchuk, N. V., and Sokoliuk, M. V. “Mytni platezhi yak skladova formuvannia dokhidnoi chastyny Derzhavnoho biudzhetu Ukrainy v umovakh voiennoho stanu“ [Customs Payments as a Component Formation of the Revenue Part of the State Budget of Ukraine under the Conditions of Military State]. Ekonomika ta suspilstvo, no. 52 (2023). DOI: https://doi.org/10.32782/2524-0072/2023-52-43
Borodenko, T. M., Haponiuk, M. A., and Savchenko, A. I. “Administruvannia mytnykh platezhiv: analiz suchasnoho stanu ta shliakhy vyrishennia kliuchovykh vyklykiv“ [Administration of Customs Payments: Analysis of the Current State and Ways to Address Key Challenges]. Efektyvna ekonomika, no. 2 (2024). DOI: https://doi.org/10.32702/2307-2105.2024.2.77

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