EVALUATION OF FISCAL EFFICIENCY CUSTOMS POLICY OF UKRAINE

Abstract

Goods imported into Ukraine, as well as exported goods are subject to appropriate taxation. Simultaneously with the growth of foreign economic activity, the filling of the budget is not fully ensured due to the imperfection of customs policy, which negatively affects the development of the country's economy. All this is due to negative trends, namely: increasing the level of violations of customs regulations, increasing the share of the shadow economy, movement of goods by smuggling, imperfect customs control system, the presence of fraudulent and corrupt schemes in the customs system. The aim of the article is to study the fiscal effectiveness of customs policy in Ukraine in order to further determine the directions of its reform in the post-pandemic and active hostilities. In the context of assessing the fiscal efficiency of Ukraine's customs policy, the article examines the dynamics of foreign economic activity, considers taxed imports by industry structure, determines the share of VAT on imported goods in the State budget revenue structure, considers the dynamics of excise tax on goods imported into Ukraine. In addition, attention was paid to the structure of objects from which excise tax was paid in the context of ways to fill the budget and the tools for managing foreign economic activity, namely – import duty on goods when imported into the customs territory of Ukraine. In particular, the analysis of the work of the State Customs Service: the volume of movement of goods and vehicles, customs declarations and other customs documents by customs officials under the influence of restrictions in connection with COVID-19. Military invasion of the Russian Federation into the territory of Ukraine on February 24, 2022 and the subsequent deployment of hostilities had a very negative impact on the state of the Ukrainian economy, which had a disproportionate impact on budget performance in 2022. An important task to overcome reform taking into account the military actions of the Russian Federation against Ukraine.