CUSTOMS PAYMENTS AS AN IMPORTANT SOURCE OF THE STATE BUDGET REVENUE

Abstract

The article is devoted to replenishing the state budget that is the topical issue at the current stage of the development of our country. Considering the fact that one of the conditions for the eff ective development of the state’s fi nancial security is the fi lling of the state budget, we believe that today customs duties should be considered not only as the most eff ective instrument for regulating foreign economic relations, but also as an important source of replenishing the state budget. The purpose of the article is to fi nd out the nature of customs payments in order to improve the legal regulation of goods in transit through the customs border of Ukraine. The article describes the content of customs payments, special attention is paid to defi ning their role in the formation of the state budget revenues and functions of customs taxation. Customs payments are considered as the most eff ective instrument of regulation of external economic relations, which are used in foreign trade activity, and are an important element of the tax system which harmonize other types of taxation. It is determined that at the present stage in Ukraine the application of various customs instruments is being actualized, by means of which the protection of the national interests of the state is done. Among these instruments customs payments play a crucial role, but corruption at customs negates any eff ective measures of reforming the system. As a result of the conducted research, we can conclude that customs payments occupy a signifi cant share in the tax revenues to the state budget. Securing the fi scal function remains the main and most important task for the State Customs Service of Ukraine. However, fulfi lling the budget tasks depends on not only the state customs policy, its legislation provision, economic situation in the country, but also on combating with corruption on the customs border of Ukraine. Otherwise, the results of the execution of the budget duties by the bodies of the State Customs Service depends on the effi cacy of all customs system, its balance and adaptability to the cyclical fl uctuations in the economy of the country. It is proved that the legal bases for customs payments in Ukraine are in a state of reform and require improvement and elimination of contradictions and gaps by submitting proposals to the legislation of Ukraine. In order to improve a control over the customs payments to the budget, it is proposed to add the amendments to the Customs Code of Ukraine by defi ning the category of “customs payments”. In our opinion, strengthening the customs control will contribute to a signifi cant reduction in the volume of undocumented imports and to reducing the number of cases of customs payments evasion.