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Author
Prokipchuk Levko (Lviv University of Business and Law in Lviv, Ukraine), Galamaj Roman (Lviv University of Business and Law in Lviv, Ukraine)
Title
Administration of Fiscal Payments in Conditions of Reform of Tax and Customs Policy of Ukraine
Source
Scientific Journal of Bielsko-Biala School of Finance and Law, 2020, nr 3, s. 29-36, tab., wykres, bibliogr. 15 poz.
Zeszyty Naukowe / Wyższa Szkoła Finansów i Prawa w Bielsku Białej
Keyword
Polityka podatkowa, Polityka celna, Reforma podatkowa, Zarządzanie ryzykiem
Tax policy, Customs policy, Tax reform, Risk management
Note
summ.
Country
Ukraina
Ukraine
Abstract
Diagnosis of effectiveness of administration of fiscal payments to identify efficiency of changes in the system of administration of fiscal payments in the context of customs and tax reforms is carried out. The object of the study are the processes of administration of customs payments in the context of reforming the customs policy of the state and European integration processes in Ukraine. One of the most problematic issues in the area of collection of customs payments and development of customs in Ukraine is the fight against smuggling and automation of customs clearance of goods, works and services in order to improve the system of customs services and administration of customs payments. Systematization of factors influencing the development of the customs administration system has been carried out, the main groups of factors include following ones: political, technological, social and economic. The conceptual bases of development of the system of administration of customs payments are formed taking into account strategic priorities of the reform of customs system as an element of complex sectoral reforms in coordinates of maintenance of sustainable development of Ukraine in the conditions of European integration processes in Ukraine. The strategic directions of development of the system of administration of customs payments in the conditions of European integration processes in Ukraine are considered. The issue of solving the problem of "fiscalization" of customs is considered, the main measures for overcoming the problem are proposed. (original abstract)
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Bibliography
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ISSN
2543-411X
Language
eng
URI / DOI
http://dx.doi.org/10.19192/wsfip.sj3.2020.5
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