The place of economic analysis of customs payments in the general classification of its types

Abstract

Subject. The article considers the development of a key hypothesis for the economic analysis of customs payments by identifying them as a separate subject area of the said analysis. Objectives. The purpose is to classify the economic analysis of customs payments in the general structure of its types. Methods. The study employs general scientific methods of research, i.e. dialectical, monographic, logical analysis, and comparison. Results. The paper reviews existing works in the field of economic analysis and activities of customs authorities; substantiates the need to develop a methodology for the economic analysis of customs payments, based on understanding their essence from the point of view of the object of economic analysis and possible classification as an economic category. The findings may be used in the activities of State bodies, as a basis for making managerial decisions, as well as in the educational process. Conclusions. Using a combined approach, I formulate a key hypothesis of the economic analysis of customs payments, which is classified as an integral part of financial-economic analysis. Its implementation will enable to identify patterns and predict the volume of customs duties, depending on the level of their structuring. This will be possible, if there is an information and methodological complex in the form of reporting and indicators.