CUSTOMS POST-AUDIT IN UKRAINE: PROBLEM ASPECTS AND DIRECTIONS FOR IMPROVEMENT
Abstract
The essence of the concept of customs post-audit is revealed in the article. It was found that the customs post-audit should be understood as a form of customs control, which is based on audit methods to verify the correctness of declaration procedures and their informational reliability. This process takes place through documentary verification of commercial transactions in order to prevent cases of non-compliance with legislation in the customs sphere. This is the main purpose of the customs post-audit. The main problematic issues of the customs post-audit in Ukraine are identified, namely: the predominance of the fiscal function of customs affairs; absence of this concept in the legislative base of Ukraine; ineffectiveness of material and methodological support, which regulates the control and inspection work of customs authorities; lack of highly qualified employees in units responsible for conducting customs audits; insufficient level of cooperation between units responsible for conducting customs audits in Ukraine. The main directions of its improvement are highlighted, in particular, the definition of the term "customs post-audit" at the regulatory and legal level, the unification of material and methodological support, the staffing of the units responsible for conducting customs audits with highly qualified employees, the improvement of the analysis and risk management system, and the deepening of the cooperation of controlling institutions in Ukraine with foreign customs institutions, creation of a separate body in the structure of customs, responsible for carrying out customs post-audit, development of a complex of punishments for violation of normative and legal norms of customs legislation. It was found that the implementation of such measures will make it possible for the customs office to effectively perform its own functional duties and tasks, primarily those related to conducting control measures to verify the correctness of the declaration procedures and their informational reliability, compliance with the normative and legal norms of the customs legislation , as well as protection of state interests, etc.
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