Audit of Services in the Foreign Economic Activity between Ukraine and the EU Member States: the Analytical Aspect
Journal Title: Бізнес Інформ - Year 2015, Vol 11, Issue 0
Abstract
The article is concerned with generalization of practical aspects of customs audit of export and import of services between Ukraine and the EU Member States. Customs audit is one of the forms of customs activities aimed at implementing the customs policy of the State in order to make provision of its customs interests. A classification of foreign trade services which may be available to both residents and non-residents of Ukraine has been considered. Foreign trade with services between Ukraine and the European Union Member States has been analyzed. The activities of the structural units of the State fiscal service of Ukraine has been examined. The structure of the Department of tax and customs audit of the State fiscal service has been provided. Dynamics of the amount of additionally calculated monetary obligations, which is repayable on the results of inspections by the Department of tax and customs audit, is presented. The disadvantages of customs control include: inconsistencies when comparing the data of customs statistics of Ukraine with the partner countries; shortcomings in the financial-legal aspects of implementing the customs control; coordination of both scheduled and unscheduled inspections.
Authors and Affiliations
Viktoriia Miniailo
Keywords
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