МИТНЕ АДМІНІСТРУВАННЯ В УКРАЇНІ: ПРОБЛЕМИ РОЗВИТКУ

Abstract

Modern national customs legislation is improved and develops following global trends and taking into account the fundamental international conventions in the area of customs regulation. The process became primitive after the ratification of Ukraine–European Union Association Agreement in 2014. Moreover, as out international partners say, a large number of issues which should be resolved after the signing the Agreement are still open. For example, in Ukraine, the institute of an authorized economic operator is not introduced, and risk management system doesn’t work effectively. The problems are stated, taking into account the generalization of the practice of customs control, the introduction of new technologies and implementation in the national legislation of dictates of international acts. The paper analyses the factors and conditions that negatively affect law enforcement activities of customs authorities of Ukraine and blunt its effectiveness. In particular, it is proved that the development of international economic activity in Ukraine, its intensity, qualitative and quantitative composition of parties of the international economic activity fully depends on priorities of customs administration which are defined by the executive board of the national customs administration. Improvement of the mechanism of customs administration should envisage the shift of priority of management functions – transition from administrative to economic methods of management activity. National customs administration should use more comprehensively such methods as post-audit, remote monitoring of the subjects of international economic activity, provision of some benefits and preferences to unreliable undertakings etc., and facilitation of the procedure of customs control and registration, and suchlike. The author believes that the very achievement of an adequate balance between the volume and effectiveness of customs procedures and guarantee of the implementation of economic rights of the actors of international economic activity will contribute to the level increase of market competiti