Analysis Of Customs Payments As A Source Of The State Budget Of Ukraine

In the present market economy in Ukraine, special attention is paid to the issues of state regulation of foreign economic activity (FEA), namely customs duties, which are an essential tool for tariff regulation. The place and value of customs duties in the general system of the state budget of Ukraine have been defined. Such scientific methods as comparative analysis and the monographic method; the method of economics and statistics, and grouping have been used. A theoretical analysis of scientific and legislative acts defining the essence of the concept "customs duties" has been made, to form the author's approach to the understanding of their economic essence. A comparative analysis of the obligatory customs payments has been conducted after several criteria. Examination of the statistical data has revealed the dynamics of the collection of customs revenues in the budget of Ukraine for the period from 2007 to 2013. In order to establish the significance level of customs duties in the formation of the state budget, their value and place among other types of taxes have been identified. Exports and imports of Ukraine from 1995 to 2013 have been analyzed. This income coefficient has been used to calculate the relationship between the volume of foreign trade and government revenues from taxes on international activities. This ratio has been calculated for the time periods before and after Ukraine's getting the status of a full member of the WTO. The value of the coefficient of income depends on several main factors: the level of tax rates and the dollar exchange rate against the national currency. The distribution of customs rates on goods before and after Ukraine's accession to the WTO has been shown. The main ways to improve the system of customs and tariff regulation of foreign trade activities in Ukraine have been formed.