Митний контроль у протидії ризикам і загрозам митної безпеки України

Abstract

У дисертаційній роботі здійснено наукове обґрунтування теоретико-методичних засад реалізації митного контролю у контексті мінімізації митних ризиків, проведено оцінювання та запропоновано напрями модернізації митного контролю у забезпеченні митної безпеки України. Узагальнено і уточнено підходи до визначення сутності та ролі митного контролю у сучасній парадигмі митної безпеки держави. Досліджено та проаналізовано сучасні тенденції відпрацювання ключових факторів, що дестабілізують ефективність здійснення митного контролю в Україні. Проведено моніторинг стану виконання митницями ДФС України повноважень щодо боротьби з правопорушеннями митних правил і протидії контрабанді. Запропоновано комплекс заходів, який дасть змогу на практиці успішно реалізувати ризикоорієнтовану концепцію вдосконалення митного контролю, що ґрунтується на поєднанні якісного та кількісного аналізу митного середовища. Запропоновано класифікацію векторів активізації митного контролю в Україні, що дало змогу визначити вплив окремих векторів вдосконалення митного контролю на забезпечення митної безпеки України. In the dissertation, the scientific substantiation of theoretical and methodological bases of customs control implementation in the context of minimization of customs risks carried out. The directions of modernization of customs control for the provision of customs security of Ukraine were proposed. The approaches to the definition of the essence and role of customs control in the modern paradigm of the state's customs security explored and refined. Covering the institutional component of customs control 20and defining the imperatives of its functioning allowed to justify the customs control instruments in the context of identifying and eliminating customs risks of internal and external nature. The current trends of key factors destabilizing the effectiveness of customs control in Ukraine are investigated and analyzed. Scientific and methodological approaches to the analysis of customs risks and the effectiveness of customs control improved, which focus on the analysis of customs risks from the point of view ofcustoms control, as well as provide an opportunity to expand the analytical tools through independent ratings of specialized international organizations.In the dissertation revealed that the problems of inconsistency and imperfection of the legislative framework in the customs sphere create prerequisites for abuse by the subjects of the customs system and make it impossible to organize effective customs control. In particular, the effectiveness of customs control reduced with respect to compliance with the conditions of customs regimes, determining and adjusting the customs value, the country of origin and the classification of imported goods. The monitoring of the state of implementation by customs authorities of SFS of Ukraine to counteract violations of customs rules and counter smuggling carried out. It has been proven that the main factors behind the decline in customs payments in Ukraine are a drop in its position in the Doing Business rating, as well as a decline in foreign trade.In the research, the main methods of optimizing customs control in the context of minimizing risks and threats to customs security systematized. A risk-oriented concept of improving customs control has been formulated, which is based on a combination of qualitative and quantitative analysis of the customs environment, as well as the developments of a set of measures for institutional, regulatory and functional support of customs control. In the research a set of measures that will allow to successfully implement risk-based concept to improve customs control in Ukraine and to ensure the effective protection of the customs and combating smuggling of goods and violations of customs rules presented. The research notes that fiscal performance of the customs authorities largely depends on the volume of customs payments accumulated in the budget, which directly determined by the volume of imports of goods. There is a need to transform the customs authorities in the direction of strengthening the controlling function, the priority ofwhich is to ensure compliance with the customs legislation of Ukraine.In thesis, a classification of vectors for the activation of customs control in Ukraine proposed. It was made a possibility to determine the influence of individual vectors for improving customs control and for ensuring the customs security of Ukraine, the most important of which are as follows – improvement of legislation on the functioning in Ukraine of the institution of an authorized economic operator; consolidation in the Customs Code of Ukraine of the division of customs control according to the time of acting at the previous, current and next; conducting a risk analysis at the stage of providing preliminary data (declarations) on goods imported into the customs territory of Ukraine; conducting a campaign to legalize of business related to foreign economic activity in Ukraine; activation of canine service work in Ukraine and improvement of the quality of psychological training of customs officers.