Fiscal efficiency of administration of duties in Ukraine

Abstract

In the current conditions of development of European integration processes and strengthening of role of international relations, a significant role is played by customs policy and its effective implementation in the context of administering duties. The fiscal and regulatory component of customs duties plays an important role in shaping the financial resources of the state and enhancing the customs security of Ukraine. The theoretical and organizational principles for administering duties have been outlined in the article. Fiscal analysis of the formation of budgetary resources at the expense of import and export duties has been carried out. The forecasting of budget revenues from the duty for the near future has been performed. The coefficient of collection of import and export duties has been calculated and its dynamics has been highlighted. On the basis of identification of positive and negative features of the customs tax, measures to increase the efficiency of administration of customs duties to the budget have been formulated.