IMPLEMENTATION OF CUSTOMS POLICY GOALS IN THE NATIONAL REVENUE STRATEGY

Abstract

In conditions of martial law, the state is faced with a difficult task of filling the budget, one of the sources of which is customs payments on foreign economic activities. Changes occurring in customs policy are related not only to martial law and budgetary needs, but also to the requirements of the Association Agreement with the EU and the requirements of the IMF. The purpose of the study is to analyze the implementation of customs policy goals in conditions of martial law in order to find existing problems and justify ways to solve them. It is proven that despite the large number of changes occurring in the state's customs policy, the goals of the National Revenue Strategy, which are related to the justified use of customs and tax benefits, the implementation of the benefits of the institution of authorized economic operators, the transfer of law enforcement functions to customs authorities and ensuring the overcoming of corruption in customs authorities, remain not fully resolved. It was found that there is a difference between tax and customs benefits listed in the Handbooks of Benefits of the State Tax Service and the reports that tax authorities provide to the Ministry of Finance of Ukraine. The problem of unjustified division of tax benefits into those that are losses of budget revenues and other benefits is also outlined. It was established that the development of the institute of authorized economic operators in Ukraine is hindered by the complexity of preparing the self-assessment questionnaire and sometimes unclear criteria, which in turn affects the lack of recognition in the EU of the institute of authorized economic operators in Ukraine. It was investigated that the problem of transferring law enforcement functions to customs authorities primarily lies in the lack of a roadmap and qualified personnel in customs authorities who will be able to carry out operational and investigative actions within the framework of criminal legislation and prevent smuggling, which leads to significant losses of budget revenues. The main problems of overcoming corruption in customs authorities are summarized, which are systemic in nature and cannot be solved only within the framework of customs authorities. Based on the research, proposals for changes in the customs policy of Ukraine are substantiated to implement the key goals of the National Revenue Strategy.