Abstract
The article considers the role of customs payments as one of the main revenue sources of the state budget of Ukraine. The volume of receipt of customs payments to the state budget is characterized. The structure of receipts from customs payments for 2016-2017 is considered. Problems that violate the stable level of economic security of the country are identified. The complex of measures proposed to resolve deficiencies in the system of collection of customs payments to the State Budget of Ukraine is considered. The purpose of this article is to reveal the content and role of revenues from customs payments to the state budget and their impact on the country’s economic security. The subject of research: the impact of customs payments on the country’s economic security. The methodological basis of the study is a set of general, scientific, specific scientific and special methods and approaches, which helped to realize the conceptual unity of the research. In particular: an integrated approach that is used to analyse the collection of customs payments methods of induction and deduction, formalization to study the mechanism of charging customs payments, the method of analysis – in the study of the main elements of the collection of customs payments in Ukraine. Positive and normative research methods are used to develop proposed budget revenues from receipt of customs payments and to ensure stable economic security. Results. Thus, according to the results of the analysis, in 2017, there is a clear tendency to increase revenues to the state budget, including from customs payments. Thus, in 2017, the total amount of customs payments amounted to 277.27 billion UAH, which is 57.24 billion UAH more than the previous year (220.03 billion UAH). That is, customs payments increased by 26%. Economic implications. However, there are some problems in collecting customs payments to the state budget, which in turn violate a stable level of economic security of the state. To the problems that violate a stable level of economic security can be attributed: improper development of individual industries and industries that need to work efficiently and get further development in Ukraine, excessive customs duties can also lead to a shortage of goods in domestic markets and an increase in domestic prices. All this will negatively affect the economic security of the state. Therefore, when establishing customs duties, it is necessary to take into account their impact on the economic security, to predict the possible socio-economic consequences of the application of certain rates of customs duties. Conclusion. Taking into account the importance of customs payments in the formation of the State Budget and ensuring the economic security of Ukraine, we believe that the practice of charging customs payments in Ukraine requires the introduction of new ideas. In recent years, many interesting and effective methods of customs and tariff regulation have been applied in the world, which could be useful for Ukraine. At the present stage, the most appropriate is the use of the experience of the countries of Central and Eastern Europe, which recently joined the EU.