CUSTOMS PAYMENTS AS A COMPONENT FORMATION OF THE REVENUE PART OF THE STATE BUDGET OF UKRAINE UNDER THE CONDITIONS OF MILITARY STATE

Abstract

The article is devoted to the topical issues of the formation of the revenue part of the state budget at the expense of the receipts of customs payments. After all, the issue of State budget revenues is an important socio-economic paradigm of today. An important aspect when considering the State budget is the process of balancing income and expenditure items, as a result of approving budgets with a deficit, surplus or in the form of a balanced budget. It is the complete implementation of the fiscal function that will affect the items of budget expenditures and the completeness of their implementation, thereby creating an opportunity to ensure a certain level of economic development of the country, which affects the quality of life of the population and socio-economic stability. Analyzing statistical data and research of modern scientists, a large percentage of the budget's income is made up of tax revenues, that is, legally defined mandatory payments levied on individuals and legal entities to the budget. Also, tax revenues are separated as a set of national and local taxes and fees established by law. The article describes customs payments as a type of tax revenue that goes to the State budget. Customs payments include customs duty, value added tax and excise tax. By their essence, they perform various functions, such as protectionism of the domestic producer and the economy as a whole, regulation of foreign economic interaction, etc. The main characteristics of customs and tariff benefits in the collection of customs payments are considered. Such benefits are presented in the form of full or partial exemptions from the payment of customs payments, based on the national legislative framework, international agreements, etc. The main changes that occurred in the structure of payment of customs payments under martial law were analyzed. With the introduction of martial law, additional benefits were introduced, which applied to the import or export of certain groups of goods through the customs border of Ukraine. The share of customs payments to the state budget in recent years has been studied. A decrease in the amount of revenues for 2022 compared to previous years has been established. However, a variety of measures have been implemented that will gradually return the customs preferential system to the pre-war level, which will contribute to the implementation of the function of fiscal sufficiency.