Fiscal and regulatory aspects of customs duties (payments) in the tax and customs systems of Ukraine

Анотація

The object of this study is the system of customs duties within Ukraine’s tax and customs systems and their fiscal and regulatory interaction. The key characteristics of the subject under study are the dual legal nature of customs payments, their dependence on customs value as the tax base, and their high sensitivity to the external economic environment in the context of global economic turbulence and military challenges. Problem statement. The main problem lies in the fragmentary nature of the regulatory framework governing customs payments, which manifests itself in the inconsistency of the provisions of the Tax and Customs Codes of Ukraine, as well as in the heightened instability of the fiscal burden on business in the context of changes in foreign trade flows, currency fluctuations and regulatory transformations. Unresolved issues. Despite significant academic work, the issue of the systematic harmonisation of customs payments as a single category of ‘customs taxes (payments)’, as well as their role as an integrated instrument of fiscal and regulatory influence in the context of an unstable business environment and European integration processes, remains insufficiently researched. Purpose of the article. The aim of the study is to provide a comprehensive justification of the fiscal and regulatory significance of customs payments, to define the role of customs value as a harmonised tax base, and to formulate proposals for improving the regulatory consistency of Ukraine’s customs and tax legislation. Main material. This study employs dialectical, analytical-synthetic, empirical and comparative methods to examine the structure of customs revenue in 2020–2024, analyse the dynamics of its share in budget revenue, and assess the impact of customs duties on the tax burden on businesses. Particular attention is paid to the transformation of approaches to determining customs value in accordance with WTO and EU standards, as well as the impact of digitalisation and risk-based control on the effectiveness of customs administration. Conclusions. It has been demonstrated that customs payments, despite their declining share of budget revenue, retain significant regulatory importance and substantially influence the financial stability of businesses in conditions of global instability. The feasibility of harmonising terminology and introducing the category of ‘customs taxes (payments)’ has been substantiated, which will enhance the transparency and predictability of fiscal policy. The practical significance of the findings lies in the formulation of recommendations to reduce administrative pressure, increase the adaptability of the customs system, and ensure a balance between the state’s fiscal interests and the sustainability of business activity.

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