ОЦІНЮВАННЯ СПРАВЛЯННЯ МИТА ДО ДЕРЖАВНОГО БЮДЖЕТУ УКРАЇНИ У 2019-2021 РОКАХ

Abstract

The article is devoted to the analysis of customs payments for goods that are exported-imported through the customs border of Ukraine and the improvement of the mechanism of their administration in order to form the revenue part of the budget. The importance of making customs payments is determined by their role in the formation of both tax revenues and the total amount of revenues of the State Budget of Ukraine. The article shows the receipt of customs payments to the State Budget of Ukraine in 2019-2021. In 2019, the specific weight of customs payments in tax revenues to the State Budget was 29.9%, in 2020 – 29.8%, and in 2021 it decreased to 20.7%. As for the specific weight of customs payments in the State budget, it also changed from 32.3% (in 2019), to 28.5% (in 2020) and 23.5% (in 2021). Taking into account the fact that customs duties are levied for international trade and foreign operations at the international level, the article analyzes the specific weight of tax payments for import and export duties. The problems identified in the article and the proposed ways to solve them will contribute to the growth of customs revenues to the State Budget of Ukraine and the strengthening of the regulatory function of the customs and tax policy of Ukraine, and, accordingly, ensuring the economic security of society and the protection of the national interests of the state as a whole.