BUSINESS INFORM №12-2014

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Section: International Economic Relations
UDC 336.24
Lomeiko Y. A.
Efficiency of the Customs Legislation of Ukraine and Directions for its Improvement (p. 30 - 47)
The article is aimed to study the efficiency of customs legislation as unified system of normative-legal acts, as subject to regulation by the State Customs. As result of studying, systematizing and analyzing of scientific papers of many scientists, methods for improving legislation in general and the possible measures for improving the efficiency of customs legislation in particular, have been identified. The customs legislation in Ukraine has been found in accordance with international standards and requirements. At the same time, it is necessary to adjust it with the individual norms of other branches of domestic law, in particular the tax and economic. Structure and dynamics of customs payments have been considered, their role in filling the state budget has been defined. Expediency of joint reforming of both the customs and tax legislation to increase the amount of its income has been substantiated, namely: the exclusion of the multiple interpretation of legal norms, which regulate the degree of liability for the unauthorized use of products after release, that are tax-exempt when importing to the customs territory of Ukraine. Need for equation of the concepts of «non-purpose use» and «non-use during the statutorily prescribed periods» in the context of the application of conditional benefits on tax payments after the release of the goods has been proven. Directions of improvement of customs and tax control in part of elaborating a common concept of defining the notion of «risk» and respectively – of the unified procedure aimed at not only conducting but also planning of inspections by supervisory organes, have been proposed. Prospects of the further researches are working out a system of indicators and criteria for evaluating the efficiency of customs legislation taking into account goals of the state external economic policy.
Keywords: customs legislation, efficiency of legislation, customs control, customs payments, state budget, foreign trade, customs policy
Tabl.: 6. Bibl.: 29.

Lomeiko Yuliia A. – Postgraduate Student, Department of Finance, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Lomeiko, Yuliia A. (2014) “Efficiency of the Customs Legislation of Ukraine and Directions for its Improvement.” Business Inform 12:30–47.

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