DSpace Коллекция:http://biblio.umsf.dp.ua/xmlui/handle/123456789/76442026-04-09T11:55:34Z2026-04-09T11:55:34ZCustoms duties: impact on budget formation and financial security of the countryDudchyk, O.Alekseenko, D.http://biblio.umsf.dp.ua/xmlui/handle/123456789/76502025-03-25T09:03:09Z2025-03-25T00:00:00ZНазвание: Customs duties: impact on budget formation and financial security of the country
Авторы: Dudchyk, O.; Alekseenko, D.
Аннотация: The purpose of the article is to analyse the impact of customs payments on the formation of the country’s
budget before the war and during a full-scale war. The study was carried out using the methods of synthesis
and analysis, deduction and induction (to revise the existing conceptual apparatus regarding the essence of
customs payments), the method of comparative statistical characteristics, graphical and analytical method,
analysis of facts, factors and phenomena by various indicators and criteria (to systematise and analyse
the volume and structure of indirect taxes in the formation of the country’s budget), and generalisation (to
formulate the conclusions of the study). The article examines the dynamics and structure of payments related
to customs: customs duty, excise tax on excisable goods imported into the customs territory of Ukraine and
value added tax on goods imported into the customs territory of Ukraine. A comparative analysis of customs
revenues to the State Budget of Ukraine before the war and during the full-scale invasion is carried out,
including trends and changes in the structure of customs duties, imports and exports, and other factors
affecting customs revenues. The role of customs payments in the overall balance of the country’s budget and
their importance for the financial stability and security of the state are investigated. The measures taken to
maintain economic stability and ensure the functioning of the state in difficult conditions of war are considered,
in particular, the role of foreign countries and international organisations in the formation of the revenue
side of the budget of Ukraine is determined. The article also explores the measures that the state can take
to stabilise customs payments during the war, such as revising tariffs, simplifying customs procedures and
providing incentives for importers and exporters. In summary, the article provides a comprehensive overview
of the impact of customs payments on the country’s budget, emphasises the importance of customs payments
as a stable source of budget revenues and the need to improve their management to ensure the country’s
financial and economic security. The article also offers recommendations on how to manage customs policy
in times of war in order to minimise the negative impact on the budget and economy of the country, taking
into account the interests of both the state and citizens. The proposed recommendations can contribute to the
development of an effective policy in the field of customs relations to improve the economic situation in the
country.2025-03-25T00:00:00ZFrom dormant to vital: the legislative evolution and development of customs post-clearance control in UkraineFedotov, O.Nazarko, A.http://biblio.umsf.dp.ua/xmlui/handle/123456789/76492025-03-25T08:57:59Z2025-03-25T00:00:00ZНазвание: From dormant to vital: the legislative evolution and development of customs post-clearance control in Ukraine
Авторы: Fedotov, O.; Nazarko, A.
Аннотация: The study found that shifting a portion of customs formalities to the post-clearance stage is an
effective tool that significantly enhances the functioning of Ukraine’s customs authorities. This shift reduces
time costs at the border, increases throughput capacity, and ensures compliance with international standards
for goods control. Moreover, the implementation of post-clearance control has proven to be a critical
mechanism for securing additional revenue for Ukraine’s State Budget, a factor of utmost importance in the
context of the ongoing state of war. The research also revealed that the application of post-clearance control
allows customs authorities to utilize their resources more efficiently. Furthermore, the introduction of postclearance control promotes increased transparency and accountability in customs procedures.
Conclusions. The implementation of post-clearance control is a strategically important direction for the
operations of Ukraine’s customs authorities. It not only enhances the efficiency of customs control but also
contributes to the financial stability of the country. Drawing on global experience and the recommendations
of the WCO, post-clearance control could become a key element in the further development of the customs
audit system in Ukraine, which, in turn, would lead to more effective oversight of foreign economic activities
and improved conditions for international trade.2025-03-25T00:00:00ZInternational cooperation and customs border in the context of technological progressLogvynskyi, G.http://biblio.umsf.dp.ua/xmlui/handle/123456789/76482025-03-25T08:44:32Z2025-03-25T00:00:00ZНазвание: International cooperation and customs border in the context of technological progress
Авторы: Logvynskyi, G.
Аннотация: The article is devoted to the study of international cooperation in the context of technological progress.
Particular attention is paid to the definition of the term “customs border”, its correlation with the state
border of Ukraine. The author analyzes the impact of business development and strengthening of foreign
economic relations with due regard for technological progress on the transformation of the concept of
“customs border”, customs control and customs formalities. The author identifies the peculiarities of customs
clearance of goods sold through Internet resources. Particular attention is paid to the study of customs
clearance procedures and control over intellectual property objects. The author highlights the impact of
certain aspects of bringing foreign economic entities to administrative liability for violation of customs rules
on the processes of international business integration. The court practice is analyzed. The author concludes
that there is a need to create an appropriate institutional and legal mechanism aimed at creating appropriate
conditions for the integration of international business, creating investment conditions and Ukraine’s
accession to the European Union.2025-03-25T00:00:00ZMultilateral international treaties of Ukraine in ukrainian customs legislation: ignorance, misunderstanding or state policy?Perepolkin, S.Labenska, L.http://biblio.umsf.dp.ua/xmlui/handle/123456789/76472025-03-25T08:39:30Z2025-03-25T00:00:00ZНазвание: Multilateral international treaties of Ukraine in ukrainian customs legislation: ignorance, misunderstanding or state policy?
Авторы: Perepolkin, S.; Labenska, L.
Аннотация: Ukraine is a contracting party to many multilateral international treaties on customs matters. However, in
accordance with the provisions of the Customs Code of Ukraine, only those international treaties of Ukraine ratified
by the Verkhovna Rada of Ukraine are recognised as part of the legislation of Ukraine on customs matters. As regards
multilateral international treaties of Ukraine ratified by the President of Ukraine, their affiliation with the customs
legislation of Ukraine is recognised on the basis of the practice of the judicial authorities of Ukraine. The article proves
that regardless of which governmental authority of Ukraine gave its consent to the binding nature of a multilateral
international customs treaty for our country, no consistent approach has been developed by theorists and practitioners
to understand their essence and purpose, and to determine their place in the customs legislation of Ukraine. The
translations of the texts of such international treaties posted in the database of the official web portal of the Verkhovna
Rada of Ukraine «Legislation of Ukraine» are usually not official and do not correspond to the versions of their
originals in the official languages posted on the websites of the depositories of such international treaties.
Conclusions. Examples of mistakes that occurred during Ukraine’s accession to various existing multilateral
international customs treaties and shortcomings of their publication in the database of the web portal of the
Parliament of Ukraine «Legislation of Ukraine» relate only to the international customs treaties of Ukraine
considered in the article and may be expanded. With a view to eliminating the errors and shortcomings
highlighted in the article and preventing their occurrence in the future, further research into the theoretical
and applied aspects of Ukraine’s accession to the existing multilateral international customs treaties remains
relevant both for the development of the sciences of national customs and international customs law and for
the practical activities of the law enforcement authorities of Ukraine in the field of customs.2025-03-25T00:00:00Z