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Title: Customs and tax aspects of the economic integration of Ukraine into the EU
Authors: Ivanov Yu.
Tyshchenko V.
Naidenko O.
Keywords: foreign economic activity
budget revenues
Globalization Index
Issue Date: 2023
Publisher: ХНЕУ ім. С. Кузнеця
Citation: Ivanov Yu. Customs and tax aspects of the economic integration of Ukraine into the EU / Yu. Ivanov, V. Tyshchenko, O. Naidenko // Управління розвитком. – Т. 21. – № 2. – С. 20-29.
Abstract: The economic integration of Ukraine primarily involves the implementation of the measures of the Association Agreement with the EU, which covers various sectors. The key sectors of the Association Agreement include Customs Matters and Trade Facilitation as well as Taxation. The aim of the article was to study the impact of customs and taxation aspects on the integration processes of Ukraine and the EU in the context of globalization processes in the economy. The tasks set in the study are solved using scientific methods of analysis and synthesis, historical and chronological, statistical, economic and graphical methods as well as the abstract-logical method. The genesis of the implementation of the activities of the Association Agreement with the EU in the sectors of Customs Matters and Taxation are examined. The problematic aspects of the implementation of the integration of Ukraine with the EU are summarized. The state of foreign economic activities is analysed and it is noted that the Association Agreement has had a positive impact on the volume of foreign economic activities, but has not resulted in a positive foreign trade balance. It is noted that customs payments account for the largest part of the revenues of the consolidated budget of Ukraine and that the main share of budget revenues is value added tax. The structure of exports and imports (by commodity and country) is analysed and it is noted that Ukraine is gradually moving away from the production of engineering products and focusing its efforts on the agro-industrial sector. The sectors of the Association Agreement that negatively affect the processes of customs and tax regulation are identified and ways to resolve problematic issues are proposed. The practical significance of the results obtained lies in the generalization of measures for the implementation of the Association Agreement by Ukraine, the identification of existing problems, and the development of proposals for their solution.
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