Abstract

The article discusses the concept of customs tariff mechanism and its functions in terms of sustainable development of Ukraine. The structure of the concept of «customs tariff mechanism» and its economic aspect in the approaches of various authors and official documents are considered. The essence of the phenomenon, classification of existing approaches to the definition of the concept of «customs tariff mechanism» is determined. An assessment of existing approaches to the definition of «customs tariff mechanism» and determined the structure of the category «customs tariff mechanism», the economic aspect. The functions of the customs tariff mechanism and its economic aspects are considered. The functions of the customs tariff mechanism both from the point of view of the state and from the point of view of enterprises are considered. The points of influence on the sustainable development of Ukraine in the context of the following goals have been identified: overcoming poverty, overcoming hunger, decent work and economic growth, responsible consumption, and partnership for sustainable development. The general trend of sustainable development has a dynamic and the result need to be shown will 2030, according to the Sustainable Development Goals known as Global Goals that were adopted by all United Nations Member States in 2015 like universal call. At the end of 2021, Ukraine is not one of the strongest countries in terms of implementing changes to meet the sustainable development goals, which are 17. That is why the functions of the customs tariff mechanism are considered from the point of view of both the state and enterprises. The reason for the multilateral review makes it possible to pay attention to those functions of the customs and tariff mechanism that should contribute to sustainable development, namely the sustainable development of Ukraine. Analysis of sources and publications was made for the construction of the concept of «customs tariff mechanism» including the essence, content and outcome of the phenomenon is analyzed. The formed term «customs tariff mechanism» and their functions can be used for further research.

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