Короткий опис (реферат):
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.
