CUSTOMS CONTROL AND WAYS OF IMPROVING IT EFFICIENCY
Journal Title: Бізнес-навігатор - Year 2018, Vol 5, Issue 48
Abstract
Three groups of efficiency of customs control procedures are indicated in the article. The first group of indicators is analyzed in detail, which shows the impact of customs control on the macroeconomic indicators of the state. Having considered them in more detail, it was revealed that the customs burden on the economy is only 10%, while the fiscal burden is high, since customs payments account for half of the state budget of Ukraine. At the same time, customs violations were recorded, especially in relation to the determination of the customs value of goods. The results of the analysis revealed the importance of conducting a customs post-audit procedure based on risk management and analysis of the company's activities after crossing the border and entering the goods into a free market. As a result, the pressure on law-abiding taxpayers and customs procedures are reduced.
Authors and Affiliations
O. I. Novik
Keywords
Related Articles
- EP ID EP660243
- DOI -
- Views 117
- Downloads 0
STRUCTURAL ELEMENTS OF THE COMPETITIVE POTENTIAL MANAGEMENT SYSTEM OF THE ENTERPRISE IN THE RISK ENVIRONMENT OF FUNCTIONING
The article outlines the essence of managing the competitive potential of an industrial enterprise, as well as defines its main types. The author investigates the main functions, principles, forms, methods, levers and to...
NEW CITY REGIONALISM AS A MODERN PARADIGM OF REGIONAL ECONOMY
The article analyzed the theoretical aspects of the formation of a new city regionalism. The essence and dimensions of local economic development are revealed. The types of connections between city-regions and global cit...
ТЕНДЕНЦІЇ РОЗВИТКУ СІЛЬСЬКОГО ГОСПОДАРСТВА ХЕРСОНСЬКОЇ ОБЛАСТІ
У статті досліджено тенденції розвитку сільського господарства Херсонської області. Проаналізовано стан виробництва продукції рослинництва і тваринництва. Визначено основні проблеми, що стоять на заваді розвитку галузі т...
FINANCIAL SUSTAINABILITY IS THE KEY TO SUSTAINABLE DEVELOPMENT OF AN AGRICULTURAL ENTERPRISE
The article defines the role of financial stability in the system of sustainable development of agricultural enterprises. The essence of the concepts of "financial condition" and "financial stability" is investigated, as...
SOCIAL ECONOMY AS A FACTOR OF REGIONAL DEVELOPMENT: WORLD EXPERIENCE
The article analyzes the current state of providing regional security and social development in Ukraine, taking into account world experience.