EFFICIENCY OF THE CUSTOMS TAXATION SYSTEM AS A KEY COMPONENT OF UKRAINE'S FINANCIAL STABILITY IN THE CONTEXT OF WAR

Abstract

The development of the customs taxation system in the course of the Russia's military aggression against Ukraine has acquired strategically important aspects since the first days of the declaration of martial law in Ukraine. The article is devoted to the current issues of customs taxation as the main direction of the multi-vector strategy of the state's foreign economic activity management. In times of war, the process of taxation becomes particularly relevant, which necessitates studying the issues, in particular, aspects of customs taxation under martial law on the territory of Ukraine. The subject of the study is the theoretical and methodological foundations and methods of implementation of the customs taxation system in Ukraine. The authors focus on the peculiarities of customs procedures in times of war and analyse the results of the State Customs Service of Ukraine in 2022. The purpose of the study is to substantiate the theoretical provisions of the customs taxation system in Ukraine under martial law, to analyse the activities of the State Customs Service of Ukraine in 2022 and to propose ways of its improvement. In order to achieve the purpose of the study, the following issues are considered and solved: an analysis of the activities of the State Customs Service of Ukraine is carried out, on the basis of which the system of customs payments for 2022 is characterised and ways of its improvement in the martial law are suggested. The study was conducted using the methods of comparison, abstraction, analysis and generalisation, as well as the method of structural research. As a result of the work carried out, the essence of the customs taxation system in ensuring the foreign economic activity of Ukraine, the constituent elements provided by the current legislation to be implemented by the customs authorities when goods cross the customs border of Ukraine were determined. Conclusions. Despite the steps already taken, the problem of customs taxation during wartime is still relevant. Reforming the practice of the entire taxation system and streamlining the implementation of customs procedures are the main tasks for Ukraine under martial law. Given the importance of foreign economic activity for Ukraine as a global market participant, it is advisable to mobilise all available potential and use it not only to overcome current problems, but also as a basis for post-war recovery. The simplification of customs procedures in the import process will greatly optimise the satisfaction of the needs of the entire country. This contribution was supported by the research work of the Department of Accounting and Taxation of the "Zaporizhzhia Polytechnic" National University, No. 0115U004682 "Transformation of Accounting, Analysis and Audit Methods in the Context of Integration Processes in Ukraine".

Keywords

• foreign economic activity
• customs taxes
• customs payments
• customs clearance
• exemption from customs payments