АНАЛІЗ ОРГАНІЗАЦІЙНИХ ФОРМ ТА ЕКОНОМІЧНОЇ РЕЗУЛЬТАТИВНОСТІ ЗДІЙСНЕННЯ МИТНОГО КОНТРОЛЮ ПІСЛЯ ВИПУСКУ ТОВАРІВ

Abstract

The article outlines the genesis of the formation and ways of reforming the bodies and units that carried out post-customs control in Ukraine: the evolution of their structural reform and regulatory support is analyzed. Through systematic study of the main stages of control and inspection work and actual work processes related to documentary checks, a number of factors that have a negative impact on the effectiveness of customs post-release control has been identified. It is revealed that appropriate software for post-release control is absent, the majority of customs audit data are not fixed or fixed partially and manually. As result the data are limited, which in practice hardly to use in the analysis of the risks of violation of the law and the selection of subjects for verification. Through the study of statistical information on inspections carried out by customs authorities for seven years, and considering current economic, political and social factors, the author's vision of the achieved level of effectiveness of such work is provided. The current problem of customs debt collection is described. A comparison was made with the internationally accepted practice of conducting customs post audits, gaps were identified, and a number of proposals were made to improve this area of customs control. The necessity of forming new institution of partnership relations between customs and business, including in matters of transparency of the activities of both parties regarding control of the correct taxation and compliance with legislation on customs matters, is proved, which will allow to increase the level of inflows of funds to the State Budget of Ukraine. In addition, the emphasis is placed on the lack of broad powers of customs authorities to carry out inspections after the release of goods with the possibility of researching all necessary operations and circumstances for the formation of a qualitative evidence base and the selection of subjects for inspections, as well as an institution that complies with the international standard of guaranteeing the payment of customs payments.