CUSTOMS POLICY OF UKRAINE IN THE CONDITIONS OF THE COVID-19 PANDEMIC

Keywords: customs policy, budget, customs payments, exports, imports

Abstract

The article identifies the features of Ukraine's customs policy in the context of the COVID-19 pandemic. The quarantine measures of the State Customs Service of Ukraine and its territorial bodies are given. The number of temporarily closed checkpoints across the state border of Ukraine was noted. The main indicators of special customs statistics on the movement of vehicles and goods across the customs border of Ukraine during 2017-2020 are highlighted. Indicators of special customs statistics of declaration are considered. The analysis of the trade turnover of Ukraine is carried out. It has been proven that the COVID-19 pandemic has led to a reduction in Ukraine's foreign trade in monetary terms. Based on the value of exports and imports of goods and services, the export coverage ratio was calculated. It is noted that the export coverage is more than 1, it is positive, and if less than 1, it is negative. The volumes of revenues from customs payments to the State Budget of Ukraine in 2018-2020 were studied, in particular, the dynamics of such taxes as value added tax, excise tax, single duty, import and exit duties were presented. The horizontal analysis of revenues from taxes on international trade and foreign operations to the Consolidated Budget of Ukraine was carried out. The absolute deviation and growth rate of taxes on international trade and foreign transactions in terms of national and foreign currencies are calculated. The list of reasons that had a negative impact on the receipt of taxes on international trade and foreign operations in the Consolidated Budget of Ukraine in 2020 is noted. Indicators of overfulfillment or underfulfillment of the Consolidated Budget of Ukraine in terms of taxes on international trade and foreign operations during 2016-2020 were assessed. By analyzing the main indicators of the customs policy of Ukraine, the typical problems and shortcomings of the customs policy were identified. It is proved that the state of customs policy is one of the most important indicators of financial stability of the state. Measures that should be implemented in Ukraine to improve the situation and implement customs policy are proposed and substantiated.

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Published
2022-03-29
How to Cite
Sytnyk, N., & Bednarchuk, V. (2022). CUSTOMS POLICY OF UKRAINE IN THE CONDITIONS OF THE COVID-19 PANDEMIC. Economy and Society, (37). https://doi.org/10.32782/2524-0072/2022-37-15
Section
ECONOMICS