UDC 339.54
Voytseshchuk, A. (2017). Fiskal'ni ta nefiskal'ni ryzyky mytnoho prostoru Ukrayiny v umovakh liberalizatsiyi torhivli y sproshchennya mytnykh protsedur [Fiscal and non-fiscal risks of Ukraine’s customs area under the conditions of trade liberalization and simplification of customs procedures]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 127 (5) (pp. 64-69). Retrieved from http://ird.gov.ua/sep/doi/sep2017.05.069.php. [in Ukrainian].
Sources: 14

Authors



Voytseshchuk Andriy Dmytrovych

Ph.D. of Economics, Associate Professor

Director of the Department of Specialized Training and Cynological Support of the State Fiscal Service of Ukraine of Khmelnytsky Region

Contacts: dspkz.info@sfs.gov.ua

Webpages:

Resume

The article outlines the impact of trade liberalization and customs procedures simplification on the risks of Ukraine’s customs area. The fact that trade simplification can be accompanied by protectionist measures in the countries’ foreign policy is emphasized. Fiscal risks of Ukraine’s customs area are defined. The factors that negatively affect the emergence of fiscal and non-fiscal risks of Ukraine’s customs area found. Main problems of risks management system application in Ukraine are revealed. Peculiarities of application of risks management system instruments, which maintain conducting of customs control both in an automated and non-automated manner, are analyzed. Special attention is paid to the lack of balanced approach to customs procedures simplification and customs control in Ukraine, affecting the risks management efficiency under the conditions of trade liberalization.

Keywords:

trade liberalization, customs policy, customs registration, customs control, customs area, risks management system, customs procedures simplification