THE ROLE OF CUSTOMS AUTHORITIES IN ENSURING CUSTOMS SECURITY
Abstract
The relevance of this article is because the issue of customs security is very important for the state since the main purpose of this concept is to protect the customs interests of the country. Due to constant changes in tax and customs legislation, economic crises, and the shadow economy, customs security remains under threat. If the state does not properly address these issues, it will negatively affect the socio-economic development of Ukraine. Since customs authorities are the main subjects of ensuring customs security, it is, therefore, advisable to consider the main tasks of the structures. The activities of customs authorities are based on a constant analysis of the causes and results of manifestations of customs danger, leading to threats in foreign economic and customs activities. According to the results of the study, the relevant structures take measures to neutralize threats. Since Ukraine has clearly outlined the Euro-oriented path of development, it is necessary to consider measures to improve customs security. The article considers the role of customs authorities in ensuring customs security. Approaches to the definition of the concept of "customs security" are described. The organizational and legal support of customs security is defined. The purpose and main tasks of customs authorities in ensuring the customs security of Ukraine are determined. The activity of customs authorities in the implementation of international cooperation in the field of customs is considered. Some indicators of customs security have been analyzed. The share of customs revenues in the revenues of the State Budget of Ukraine and the share of customs revenues in taxes and fees are estimated. The coefficient of import coverage by export is analyzed. The dynamics of customs payments to the State Budget of Ukraine are investigated. The work of customs authorities in identifying customs offenses for 2020-2022 was evaluated. Cases of violations of customs rules and smuggling are considered. Recommendations for the implementation of measures to counter violations of customs rules and smuggling have been substantiated.
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