THE STATE OF CUSTOMS SECURITY OF UKRAINE AND FEATURES OF ITS PROVISION IN THE CONDITIONS OF TRANSFORMATION OF GLOBALIZATION PROCESSES

Abstract

The scientific article considers and analyzes the current state of customs security of Ukraine. The connection of customs and economic security of the state is investigated. The main goal of customs security of Ukraine is determined. The impact of customs security on the national economy is determined. The main indicators of customs security, which characterize the fiscal and regulatory instruments of customs regulation in Ukraine, are determined and the share of customs revenues in tax revenues and general revenues of the State Budget of Ukraine is estimated. Among them the indicator of the use of the potential of customs taxation, the balance of foreign trade, the effectiveness of customs control in the field of foreign economic activity, the level of customs burden on the economy, the share of imports in domestic consumption and others. The study covers the coefficient of export coverage by imports, which indicates the degree of protection of domestic producers from imported goods and services. The stages of customs security implementation in Ukraine are determined: formation and approval of customs policy to ensure customs security, formation of a customs regulation system in relation to economic interests and goals of the state, which affect the definition of customs regulation, application of selected methods of regulation and control of goods moving across the border and system monitoring customs regulation. The results of the work of customs authorities in the direction of ensuring the receipt of customs payments to the State Budget of Ukraine are assessed. The dynamics of making fiscally significant customs payments in Ukraine is analyzed. The increase in receipts of customs payments to the state budget of Ukraine is estimated. It is proved that the indicator of the share of customs revenues reflects a significant threat to the customs and economic security of our state. The dynamics of external public debt and smuggling of goods across the customs border of Ukraine is studied. It is established that due to the detection of smuggling at state checkpoints it is possible to cover part of Ukraine's foreign debt. Based on the results of the study, conclusions are drawn.