Customs policy of Ukraine in the conditions of globalization
DOI:
https://doi.org/10.33987/vsed.2-3(70-71).2019.130-144Keywords:
duty, customs policy, globalization, customs regulation, national interest, customs interestAbstract
The article presents the research results of customs policy of Ukraine under the influence of globalization processes. Based on the conducted scientific research, it was revealed that for Ukrainian realities there is an immanent lack of a systematic approach both to the definition of content and to the formation and implementation process of customs policy, strategy and tactics of the customs service development. The necessity of scientific and theoretical substantiation of measures to improve the customs policy of Ukraine, which is formed and implemented under the influence of global trends of institutional changes and at the same time has significant national specificity, is noted. It was revealed that the customs policy of Ukraine is characterized by a number of shortcomings that lie in the plane of the SFS customs activity. The necessity of measures developing to improve customs policy, taking into account of globalization challenges and enhancing the pace of economies digitalization, is substantiated. Particular emphasis is placed on the need to take into account of national interests, a balance maintaining of the business community and the state interests. The conclusion is substantiated about appropriateness of applying a systematic, integrated and evidence-based approaches to the customs policy implementation and favorable institutional conditions creation both for business representatives and for the state on issues of ensuring uninterrupted and adequate volumes of foreign economic activity, customs revenues to the budget. The insufficient effectiveness of the customs policy is proved and the factors that caused such a decrease are identified. It is concluded that there is a need for a significant review of organizational and institutional support of customs policy. Measures are proposed to improve the customs policy of Ukraine, which will increase its effectiveness in modern realities and adaptability to globalization challenges
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