ANALYSIS OF CUSTOMS PAYMENTS AND FOREIGN TRADE STRUCTURE OF UKRAINE

Abstract

The purpose of the research is to analyze customs payments and the structure of Ukraine's foreign trade with a meticulous examination of their dynamics, volumes, and trends over the specified period. Among the main objectives are the dynamics of customs payments to the state budget of Ukraine for the years 2018-2022, as well as the dynamics of payment inflows from import and taxable import for the same period in Ukraine. Special attention is devoted to the dynamics of the rates of payment inflows from import and taxable import, considering their role in shaping economic policy and providing the budget with necessary resources. The analysis of the tax burden for the specified period allows identifying trends and determining opportunities for further optimization of the tax system to stimulate economic growth. The article also examines the inflows of customs payments from import and export, focusing on the most budget-forming groups of goods according to the Ukrainian Classification of Goods for Foreign Economic Activity for the year 2022. This provides an opportunity to identify key trade directions and their contribution to the financial resources of the state. The number of individuals who paid customs duties on imported goods in 2021 and 2022 is determined, providing insight into the broad spectrum of participants in the customs process and their role in forming customs revenues. The article proposes and highlights measures deemed expedient for improving the structure of Ukraine's foreign trade, substantiating their necessity. The relevance of this topic lies in the fact that foreign trade is a crucial element of the country's economic development, impacting its financial stability and economic growth. A thorough analysis of customs payments and the structure of foreign trade is necessary for understanding the efficiency of trade relations, identifying export growth opportunities, optimizing customs procedures, and making informed decisions in economic policy and trade strategy. The practical value of the article lies in the fact that the analysis of customs payments aids businesses in planning how best to sell their goods abroad. For the government, this information is crucial for proper budget allocation and economic management, as well as forecasting risks associated with changes in global trade. Knowing which goods are popular abroad allows Ukraine to develop its strengths and create new job opportunities. This information is valuable not only domestically but also for international negotiations and cooperation with other countries.