Risks evaluation and the tasks of customs control in Ukraine

• Main Authors: Tsezar Ohon, Yuliia Lomeiko
• Format: Article
• Language: English
• Published: Hryhorii Skovoroda University in Pereiaslav 2017-03-01
• Series: Економічний вісник університету
• Subjects: government financial control; customs policy; customs control; customs payments; controlling bodies; efficiency audit
• Online Access: https://economic-bulletin.com/index.php/journal/article/view/247

The subject of the research is the state of customs control organization and the results of its basic principles realization in Ukraine. The purpose of the article is to determine quality and to evaluate the results of customs control in Ukraine; to research the instruments that anticipate the violation in the field of customs control; to determine possible ways of its development, in particular by improvement the level of interaction among government bodies that realize the principles of customs affaire in Ukraine. Methods used to meet the purpose of this research are: dialectical, deductive, inductive methods; abstraction and concretization; comparative analysis and synthesis. The results of research. As the result of research it was determined that effective customs control has to provide observance of customs legislation that should reflect dynamic of macroeconomic indicators and total volume of export and import of goods; volume of customs payments; decrease of smuggled and counterfeit goods volume. At the same time government budget costs envisaged to provide transparent and productive work of customs bodies stay the important instrument that influences customs control efficiency despite of different customs formalities and its forms availability. It was compared the indicators of export and import goods and customs payments with government budget expenditures on customs bodies. It was revealed that to analyze just only statistic indicators is not enough to evaluate efficiency of customs bodies work in the field of customs affair, including customs control. It is important to make the research of managerial decisions efficiency which lead to the certain results by providing the efficiency audit. Field of the results application. The results of the research may be used in the area of government finance, management and control. Conclusions. It is possible to make the generalization based on the research carried out that interaction between customs bodies and other government bodies that active in the field of determination of customs control efficiency has the dialectical nature. The result of customs control implementation as well as implementation of its analysis and evaluation has to be the achievement the customs policy goal, namely: providing the positive effect of the foreign trade activity on the social and economic development of the country. Improvement of interaction between customs bodies and government bodies that make the efficiency audit has to be implemented in all the stages of customs control functioning including the stage of eliminating transgression. It has to reduce the risks of the same violations appearance in the future.