Customs taxation in Ukraine: Efficiency of administration and directions for improvement

Ukraine’s current state of customs payments administration is undergoing transformations influenced by internal and external factors. However, customs taxation remains a significant fiscal tool that contributes to the accumulation of funds in national and local budgets. This study aimed to substantiate theoretical and practical recommendations for improving the mechanism of taxing goods crossing the national customs border. This was achieved through the analysis and evaluation of collected customs payments, the share of customs payments in budget structures, and their dynamics during the period of 2017-2022. The article examined the theoretical foundations of customs payments administration for goods crossing the national customs border. It explored the procedures, conditions, characteristics, methods, and types of border crossings, and presented a procedural framework for customs clearance of goods at the national customs border. An analysis of the share of customs payments in the State Budget of Ukraine from 2019 to 2022 revealed that the highest accumulation was observed in 2019. The structure and dynamics of import and export duties were identified, with the volume of import duties amounting to 36854.9 million UAH and export duties to 1322.3 million UAH in 2021. The contribution of value-added tax and excise fees to the State Budget of Ukraine was assessed. Between 2017 and 2022, the share of value-added tax in the State Budget fluctuated between 26.3% and 41.7%. The share of excise tax in Ukraine’s revenues ranged from 13.85% to 15.42% during 2017-2021. However, in 2022, a record low of -5.3% was recorded for excise tax contributions to state revenue. This decline resulted from the temporary suspension of customs and tax payments on imported vehicles, implemented from April to June 2022. Typical violations of the rules for crossing goods through the national customs border were outlined, and priority areas for improving the taxation mechanism for goods crossing the customs border were identified