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The article analyzes the volumes of export and import operations carried out in Ukraine during 2014-2018, the volumes of customs payments received from such operations to the State budget, as well as the volumes of budget revenues received by means of customs value adjustment by the customs authorities. The main tendencies in the development of foreign economic activity at the current stage in Ukraine are considered. It is defined that the efficiency of customs authorities is highly dependent on the correct determination of the customs value of goods. The frequency of applying the methods of determining customs value for goods imported to Ukraine is analyzed. Based on the carried out analysis, it is determined that the efficiency of administration of customs payments in Ukraine is not sufficiently high and requires an increase. The main problematic aspects characteristic of the administration of customs payments by customs authorities in Ukraine are presented. In particular, the staffing problem and the problem of corruption in customs authorities; insufficient technical equipment and insufficient control over the availability and use of technical means for conducting customs controls; insufficient cooperation between domestic customs authorities and foreign authorities in confirming the customs value of goods; problems of ensuring quality control by customs officials regarding the correctness of the country of origin of goods and correctness of the goods classification. Solving the above indicated problems will make the customs clearance procedure more accurate, more transparent and easier for payers, reduce corruption risks, and increase the amount of customs payments to the State budget. The directions to improve the work of customs authorities in Ukraine are suggested.

Copyright of Scientific Bulletin of National Mining University is the property of National Mining University, State Higher Educational Institution and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article analyzes different approaches to the scientific definition “duty” like concept, as well as the author's definition of the term “duty”. It is determined that customs are characterized as general signs of customs payments, as well as special features distinguishing the duty among other mandatory payments. It was found that duty - a multifunctional phenomenon. Functions of “duty” are characterized and it is established that the duty always performs a protective function. The reasons for the classification of different types of duties were determined and the division of duties for types for certain reasons was made. It is proposed to allocate certain types of preliminary and final compensatory and anti-dumping duties based on the time of application of compensatory and anti-dumping duties. The types of import duty rates applied in Ukraine are described. It is clear that the procedure for applying the combined import duty rates is currently uncertain. It is established that Ukraine has undertaken to abolish import duties on most goods from the European Union. The role of export duty is analyzed. It is established that the export duty is primarily protective, and its cancellation can lead to negative consequences for the national economy, such as the deficit of natural resources that are subject to export duty and which are an important raw material, as well as a reduction in revenues to The State Budget of Ukraine. The article also highlights the specific features of the seasonal duty. The legislative procedure for the introduction of the seasonal duty, as well as cases of seasonal duty application in Ukraine, are analyzed. During the study of the regulatory framework, a number of deficiencies and gaps in national legislation, which regulates the procedure for the introduction of seasonal duties, have been identified. It is established that introduction of seasonal import duties in Ukraine under the current legislation is impossible. Possible ways of solving these problems are suggested. In particular, it is necessary to establish legislatively a reduced preferential rate as a condition for the application of the seasonal duty, as well as to amend the list of codes of goods for which seasonal duties may be established, since it contains references to such codes according to the Ukrainian Foreign Trade Act, which are missed in the Law of Ukraine “Customs tariff of Ukraine”.

Demand for wood is increasing with the rapid population growth in Pakistan. To cater for this rise in demand, Pakistan Government has decreased import duty on wood and products of wood in the country from 16 to 11 percent in finance bill of 2017. With this backdrop, this research quantifies the impact of reduced tariff duty of wood at household level and economy wide by applying Commutable General Equilibrium model. MyGTAP model is standardized by applying GTAP Data base and latest available Social Accounting Matrix of Pakistan. This updated economic trade model is tailor made model for these types of analysis. The result shows an increase in wood imports by US$ 41million. There is a positive impact on Real GDP, household income, but Pakistan government income will decrease by 0.08 percent due to reduction in tariff. Household analysis revealed that rural small farmers and non-farm workers' timber demand in Pakistan will escalate by 10 percent in relations to other communities. Policy makers and planners can best utilize these results in planning and implementation process for improving effectiveness of policies?. [ABSTRACT FROM AUTHOR]

In the current conditions of development of European integration processes and strengthening of role of international economic relations, a significant role is played by customs policy and its effective implementation in the context of administering duties. The fiscal and regulatory component of customs duties plays an important role in shaping the financial resources of the state and enhancing the customs security of Ukraine. The theoretical and organizational principles for administering duties have been outlined in the article. Fiscal analysis of the formation of budgetary resources at the expense of import and export duties has been carried out. The article states that import duty is a common tool for regulation of foreign economic activity, along with this it increases the price of goods and reduces its competitiveness.The forecasting of budget revenues from the duty for the near future has been performed. The coefficient of collection of import and export duties has been calculated and its dynamics has been highlighted.It has been found that customs payments are characterized by a regularity of revenues, as the population often needs the consumption of goods and services.The monitoring of the taxation of foreign economic activity in Ukraine made it possible to find out that the fiscal function of custom duty appears to be insignificant in relation to other tax payments, but the nature of customs administration is manifested in its regulatory influence. It should be noted that the policy in the field of customs taxation of consumption should be flexible and take into account the peculiarities of socio-economic development and the state of the consumer market in Ukraine. On the basis of identification of positive and negative features of the customs tax, measures to increase the efficiency of administration of customs duties to the budget have been formulated, among which, the main attention should be paid to simplifying customs clearance procedures, counteracting contraband and corruption facts, enhancing professional skills of the personnel capacities customs units of SFSof Ukraine and automating customs administration and regulation procedures.

Based on the international statistics data the author estimates effects of trade liberalization between Russia and East Asian countries. The prospective niche markets in mutual trade and the impact of trade liberalization on the national economies were identified. Using a partial equilibrium model the author indicates the following positive trade effects for Russia and East Asia: trade creation effect prevails over trade diversion effect; general welfare and mutual trade of the countries tend to increase. The Russian economy has positive trade effects with all the East Asian countries, with the highest scale in the case of Sino-Russian trade. At the same time trade liberalization has following some costs for the Russian economy: a) the growing role of imports, mostly from China, compared to Russian exports; b) reduction of tariff revenues, which are four times higher for Russia, compared to East Asian countries; c) continued negative trade balance with the East Asian countries. The evaluation shows that the increase of Russian exports to East Asian countries is feasible only for certain commodity groups which determine marketable niches of specific East Asian countries; at the same time, Russia can import from East Asia a huge range of commodity groups. The study reveals that reduction in tariff measures and non- tariff restrictions will not lead to a massive increase in Russian exports and changing in its trade and geographical structure. On the basis of prolongation of short-term trends the author identifies long-term challenges and opportunities for the Russian economy from trade liberalization with East Asian countries. According to the estimation results, the author suggests that in the current environment of global trade liberalization the tariff measures become less significant as a tool for redistribution of commodity flows

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Annals of Juridica Sciences / Roczniki Nauk Prawnych is the property of Towarzystwo Naukowe KUL & Katolicki Uniwersytet Lubelski Jana Pawla II and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)