Способи гарантування економічної безпеки держави з використанням практичного досвіду митних служб деяких країн світу

Abstract

Розглянуто передумови запровадження нових методів контролю за визначенням митної вартості товарів при імпорті, розроблених на основі сучасної стратегії розвитку митної справи ВМО. Окреслено особливості діяльності міжнародних організацій у напрямку розробки та впровадження методик здійснення ефективного таргетованого контролю, у тому числі автоматизованого. Досліджено основні етапи створення та запровадження національної бази даних для митної оцінки товарів як ефективного інструменту системи аналізу та управління ризиками. Виявлено чинники, які ускладнюють процес упровадження рекомендацій міжнародних інституцій, з огляду на практику окремих країн світу. Визначено недоліки існуючих механізмів, що впливають на доцільність практичного запровадження таких елементів в Україні.

As fraudulent trade on the whole and misdeclaration peculiarly are regarded to be the most negative factors influencing national and world economics, the effective measures to counteract their disadvantageous impact are of great importance. Problem of misinvoicing has been studied by many researchers including special investigations undertaken by international anti-fraud organizations such as European Anti-Fraud Office, Global Integrity and others. Scientific theoretical and empirical methods of research are usually used, such as comparative analysis and mathematical statistics, which illuminated a lot of evidence facts of over and under invoicing by export and import used to move money across the borders, evade taxes or reduce tax liabilities. Purposee. The objective of this research is to analyze promising approaches of different countries used to combat fraud and ensure safe international trade as well as define the most effective instruments which should be implemented by the State Customs Service of Ukraine to ensure enhancing the customs valuation control measures. Methods. To accomplish the research task, general scientific methods were applied, such as inductive logic, comparative analysis, classification and generalisation. Results. The World Customs Organization concept of effective and transparent revenue collection is comprehensively examined in this paper focusing special attention on the implementation of international requirements to customs valuation procedure in Ukraine. Certain practical instruments were proposed to diminish the destructive effects and enhance the efficiency of customs control facilities. The main stages of creation and introduction of the national customs valuation database of goods as an effective tool of risks-oriented customs control are investigated. Shortcomings of the existing mechanisms affecting the feasibility of practical implementation of such elements in Ukraine are identified. The necessity of transformation of the existing system of customs value control is evidenced in the view of ensuring economic and customs security of the state and simplifying foreign trade procedures. Good practices of other countries on overcoming and stopping fraudulent importers’ activities are examined and the possibility of introducing their elements into customs authorities of Ukraine is studied. Conclusions. The article identifies the main directions of ensuring the effective functioning of the customs risk management system in the field of customs valuation control in Ukraine. The possibilities of the implementation model proposed by WCO has been estimated. The advantages and disadvantages of different types of price databases used by customs authorities of other countries have been revealed in the article. The main assumptions concerning the development of customs valuation control strategies have been evidenced by good practice cases. As a result a promising strategy is outlined for the development of new methods of customs valuation control in Ukraine.