Keywords
administration
state customs reform
European integration processes
risk management
How to Cite
Abstract
Diagnosis of effectiveness of administration of fiscal payments to identify efficiency of changes in the system of administration of fiscal payments in the context of customs and tax reforms is carried out. The object of the study are the processes of administration of customs payments in the context of reforming the customs policy of the state and European integration processes in Ukraine. One of the most problematic issues in the area of collection of customs payments and development of customs in Ukraine is the fight against smuggling and automation of customs clearance of goods, works and services in order to improve the system of customs services and administration of customs payments. Systematization of factors influencing the development of the customs administration system has been carried out, the main groups of factors include following ones: political, technological, social and economic. The conceptual bases of development of the system of administration of customs payments are formed taking into account strategic priorities of the reform of customs system as an element of complex sectoral reforms in coordinates of maintenance of sustainable development of Ukraine in the conditions of European integration processes in Ukraine. The strategic directions of development of the system of administration of customs payments in the conditions of European integration processes in Ukraine are considered. The issue of solving the problem of "fiscalization" of customs is considered, the main measures for overcoming the problem are proposed
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The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.