Abstract:
The purpose of the article is to analyze the impact of customs payments on the formation of the country’s budget
before the war and during full-scale. The study was carried out using the methods of synthesis andanalysis,
deduction and induction (to review the existing pnational apparatus regarding the essence of customs
payments), the method of comparative statistical characteristicsgraphical and analytical method,analysis
of facts, factors and phenomena according to various indicators and criteria systematization and analysis of
the volume and structure of indirect taxes in the formation of the country’s budget), generalization (for the
formation of research conclusions). s tax on the added value of goods imported into the customs territory of
Ukraine. Abouta comparative analysis of customs payments to the State Budget of Ukraine before the war
and during the full-scale invasion ofimport and export, and other factors affecting customs revenues. The role
of customs payments in the general balance of the country’s budget and their significance for financesand
stability and state security are investigated. Рreviews the measures taken to support economic stability and
ensure the functioning of and states in the difficult conditions of war, within particular, the role of of foreign
countries and international organizations in the formation of the revenue part of the budget of Ukraine.
The article also explores measures that a state can take to stabilize customs payments during wartime, such
as revising tariffs, simplifying customs procedures, and providing incentives for importers and exporters.
In conclusion, the article provides a holistic overview of the impact of customs payments on the country’s
budget, emphasizes the importance of customs payments as a stable source of budget revenues and the need
to strengthen the effectiveness of management to ensure the financial and economic security of the country.
The article also offers recommendations for the management of customs policy during war to minimize the
negative impact on the country’s budget and economytaking 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.
