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The article is devoted to the comparative characteristics of the organization of storage of goods in customs warehouses under the «customs warehouse» regime. A general scientific method of comparison was used to identify disparities between the volumes of customs payment receipts in the regional section by individual customs offices. An algorithm for determining the maximum term of storage of goods in a customs warehouse depending on the applied customs regime has been built. The grouping of customs offices by the area of customs warehouses in terms of their types was carried out on the basis of the register of enterprises that were granted permission to open and operate customs warehouses for 2022–2023. The possible options for placement of goods in the current customs warehouses at the customs of Ukraine are given, which allowed establishing the specialization of customs by types of customs warehouses. A statistical analysis of the structure and dynamics of customs payments by customs in 2021 and 2022 was carried out, which made it possible to determine the most effective and ineffective customs in terms of revenue to the State Budget of Ukraine. The comparative characteristics of the normative regulation of the order of organization of storage of goods in the customs warehouse under the conditions of the «customs warehouse» regime and other customs regimes in accordance with the Customs Code of Ukraine are given. It was put forward to test the hypothesis that one of the important factors affecting the receipt of customs payments to the State Budget of Ukraine is the area of customs warehouses. The coefficient of determination was applied as a method of correlation-regression analysis, which confirmed the existence of a significant relationship between the area of customs warehouses and expected customs payments to the State Budget of Ukraine. It has been established that among the factors affecting the receipt of customs payments, 38 percent is accounted for by the area of customs warehouses, and 62 percent by other factors.

The purpose of the study is to theoretically substantiate customs regulation, identify shortcomings in its functioning in the prewar and wartime periods, develop appropriate practical recommendations, search for alternatives to meet the demand for imported goods and services, as well as restore the customs and financial security of the country with the condition of ensuring global partnership in terms of implementing the seventeenth Sustainable Development Goal «Partnership for Sustainable Development». It is determined that customs regulation is a subsystem of the State regulation of foreign economic activity, which defines and controls the process of movement of goods and services across the customs border. An analysis of current trends, dynamics of customs security and its components in the plane of effective customs regulation and ensuring the customs interests of the country is carried out. The key indicators that determine the level of customs burden on the country’s economy have been calculated and analyzed. There is a negative trend in such indicators as: provision of customs payments to the revenues of the State budget of the country, provision of customs payments of tax revenues, fulfillment of planned indicators for customs payments. The significance of customs payments in the revenues and tax revenues of the State budget is irrefutable. A comparative analysis of the both prewar and wartime structure of customs payments is carried out. The dynamics of the volume of taxed imports and the tax burden on them in Ukraine during 2018–2023 are studied. The key trends of the studied indicators are declining. The largest decline is observed during the pandemic in 2020 and at the beginning of the ongoing war in 2022. The partnership relations between the State and business entities in the context of the issue of customs regulation through the introduction of a system of preferential taxation of imports during the wartime period are studied. A systematization of normative legal acts of 2022, which fixed preferential conditions for business entities, is carried out. The problems of customs regulation of the prewar period, which significantly affected its efficiency and functional capacity in the wartime period, are identified. Measures for further leveling of these problems with the aim of European integration are proposed.

The development of the customs taxation system in the course of the Russia's military aggression against Ukraine has acquired strategically important aspects since the first days of the declaration of martial law in Ukraine. The article is devoted to the current issues of customs taxation as the main direction of the multi-vector strategy of the state's foreign economic activity management. In times of war, the process of taxation becomes particularly relevant, which necessitates studying the issues, in particular, aspects of customs taxation under martial law on the territory of Ukraine. The subject of the study is the theoretical and methodological foundations and methods of implementation of the customs taxation system in Ukraine. The authors focus on the peculiarities of customs procedures in times of war and analyse the results of the State Customs Service of Ukraine in 2022. The purpose of the study is to substantiate the theoretical provisions of the customs taxation system in Ukraine under martial law, to analyse the activities of the State Customs Service of Ukraine in 2022 and to propose ways of its improvement. In order to achieve the purpose of the study, the following issues are considered and solved: an analysis of the activities of the State Customs Service of Ukraine is carried out, on the basis of which the system of customs payments for 2022 is characterised and ways of its improvement in the martial law are suggested. The study was conducted using the methods of comparison, abstraction, analysis and generalisation, as well as the method of structural research. As a result of the work carried out, the essence of the customs taxation system in ensuring the foreign economic activity of Ukraine, the constituent elements provided by the current legislation to be implemented by the customs authorities when goods cross the customs border of Ukraine were determined. Conclusions. Despite the steps already taken, the problem of customs taxation during wartime is still relevant. Reforming the practice of the entire taxation system and streamlining the implementation of customs procedures are the main tasks for Ukraine under martial law. Given the importance of foreign economic activity for Ukraine as a global market participant, it is advisable to mobilise all available potential and use it not only to overcome current problems, but also as a basis for post-war recovery. The simplification of customs procedures in the import process will greatly optimise the satisfaction of the needs of the entire country. This contribution was supported by the research work of the Department of Accounting and Taxation of the "Zaporizhzhia Polytechnic" National University, No. 0115U004682 "Transformation of Accounting, Analysis and Audit Methods in the Context of Integration Processes in Ukraine".

The article is devoted to the topical issues of ensuring the payment of customs duties when goods are placed in the common transit regime, given that the Convention on the Common Transit Procedure will enter into force in Ukraine in 2022. The formation and development of the legislative framework for regulatory and legal regulation of ensuring the fulfilment of customs obligations are investigated. The level of interest of various stakeholder groups in the concepts of “bank guarantee” and “common transit” for 2019-2023 is determined by building trend line models for diagrams of the distribution of search queries. The most appropriate option for obtaining a guarantee service from such financial service providers as a bank, an insurer and a financial company is determined based on three criteria: the right to issue a general guarantee, the cost of the guarantee service, and the stability of functioning in the financial services market.

The article discusses the development of a set of targets for the economic analysis of customs payments. The relevance of the topic of scientific work lies in the fact that customs payments are the result of joint economic activities of economic entities participating in foreign economic activity and customs authorities, which makes it possible to interpret them as an independent economic category and an object of a separate economic analysis, as well as to identify a multi-level scientific problem, which can be solved in a complex possibly through a developed methodology of appropriate economic analysis based on a set of targets. Economic activity as its ultimate goal is the production or exchange of material goods or services, which can be carried out both within the country and abroad. If the first aspect is closely related to the production and economic activities of economic entities and the analysis of the relevant indicators reflecting this specificity through the use of the formed system of indicators (cost, profit, etc.), then in the second case the values that determine the very process of moving objects should come to the fore economic activity between the countries participating in the foreign trade transaction. The monographic method, as well as the methods of scientific philosophy (deduction and induction), should be singled out as the methodological approaches of the study, since taking into account the opinions of specialists in specialized areas will make it possible to most qualitatively develop the main strategic directions for the development of this type of sectoral economic analysis. As a scientific novelty, the developed target settings of economic analysis can be considered, which form the desired image of the result of the economic analysis of customs payments in the researcher. The practical significance lies in the fact that the results and proposals of the work can be used both in the development of strategies for the development of the country’s foreign economic activity in the context of the intensification of international cooperation, as well as individual economic entities in the field of foreign economic activity, as well as the developed methodological approaches and scientific -practical recommendations for conducting sectoral economic analysis. The focus for further research is due to the high role of customs payments as an instrument of protectionist policy, as well as an integral part of the economic issues of international integration within the EAEU, as well as their stable component in the federal budget revenues (about 35% in 2020). The collection of customs duties at four levels made it possible to propose the author’s target setting of economic analysis corresponding to each of its levels; As a result, the research prerequisites were grouped according to the scientifically grounded four levels of structuring.

The article analyzes the fiscal significance of customs payments, namely: VAT, duties and excise tax, which are payed with customs clearance goods. It is defined that the role of budget revenues by these payments is extremely important. It is emphasized that the relevance of full and timely receipt of payments, which are accumulated by the State Customs Service of Ukraine, is especially increased during periods of economic downturn in the country, when the business activity of certain economic entities and sectors of the economy is significantly reduced. It is determined that the number and volume of offenses that are detected at the customs and can lead to significant budget losses are quite high and in recent periods tend to increase, which indicates the need to ensure effective customs control by the State and increase of the customs security. The publication specifies that the current global trend of customs control development, which is also typical for Ukraine, is the refusal of continuous control in favor of a selective one, with additional application of risk-oriented approach. The advantages of this approach to customs control are provided. The domestic experience of risk management in customs on the part of relevant authorities by using the Automated Risk Management System (ARMS) is analyzed. The need to constantly update and improve the algorithms of the ARMS and the system itself, as well as continuous updating of databases by adjusting, deleting and creating new risk profiles, is underlined. This is connected with the instability of the sphere of customs risks.

The article presents arguments substantiating the influence of tax factors on the indicators of economic efficiency of oil and gas enterprises. The paper gives an interpretation of the influence of tax, customs-tariff, and macroeconomic factors on the indicators of economic efficiency of oil refining enterprises. The authors consider and set the objectives of the influence of tax, customs-tariff and macroeconomic factors. The study provides statistics of the Ministry of Finance of the Russian Federation on the amounts of lost oil and gas revenues from the federal budget. The article considers the exchange rate as one of the key factors influencing the dynamics of macroeconomic indicators. The paper analyses the prices of “Urals” crude oil on the world oil industry markets. The authors discuss changes and modernization of the oil-refining industry.

The search for reserves for stabilization of Russian economy is coming to the fore in the context of the ongoing crisis. Given its raw material orientation, a significant share of which is accounted for by exports, and the high share of customs payments (in particular, export customs duties on oil and gas) in the structure of the Federal budget, it is extremely important to assess the estimated losses of customs payments as a result of shadow exports, which determines the relevance of this study. The paper discribes assessing the volume of customs payments in the conditions of the country’s shadow economy development as well as searching for sources of their increase in the structure of Federal budget revenues due to organizational measures. A review of positions of the Russian scientists in the field of economic categories including taking into account the normative and reference documentation. In this study it is proved that the activities of customs authorities belong to the type of organizational and economic relations and customs payments are an economic category. A methodological tool for economic analysis has been developed to identify the significance of losses from shadow exports for the state budget as well as to assess the correctness of the distribution of import customs duties to the budgets of the EAEU member States. The theoretical and practical significance of the study is determined by the prospects for increasing the volume of the Federal budget revenue due to the collection of customs duties. The study may be interesting for government agencies of foreign trade policy and Federal budget formation.

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.

The directions of development of customs control after release of goods have been considered. The performance indicators of structural subdivisions of the customs authority have been analyzed. The problems of customs administration, associated with the organization of control after the release of good, have been revealed. The definition of the concept of «continuous customs control» has been disclosed. The author offers measures for improving the effectiveness of customs inspections, including the development of a methodological base, the application of risk management system, interaction with other public authorities, the use of electronic technologies, which contribute to the implementation of the tasks facing the customs authorities to create effective customs control.

Diagnosis of effectiveness of administration of fiscal payments to identify efficiency of changes in the system of administration of fiscal payments in the context of customs and tax reforms is carried out. The object of the study are the processes of administration of customs payments in the context of reforming the customs policy of the state and European integration processes in Ukraine. One of the most problematic issues in the area of collection of customs payments and development of customs in Ukraine is the fight against smuggling and automation of customs clearance of goods, works and services in order to improve the system of customs services and administration of customs payments. Systematization of factors influencing the development of the customs administration system has been carried out, the main groups of factors include following ones: political, technological, social and economic. The conceptual bases of development of the system of administration of customs payments are formed taking into account strategic priorities of the reform of customs system as an element of complex sectoral reforms in coordinates of maintenance of sustainable development of Ukraine in the conditions of European integration processes in Ukraine. The strategic directions of development of the system of administration of customs payments in the conditions of European integration processes in Ukraine are considered. The issue of solving the problem of "fiscalization" of customs is considered, the main measures for overcoming the problem are proposed

The authors have formulated and consistently proved the hypothesis that well-functioning interaction of tax and customs authorities is required to increase the effciency of the state revenues administration. The mechanism of this interaction should be formed when implementing the standards of the World Customs Organization and the World Trade Organization into the Russian legislation. The research is particularly relevant since Federal Law No. 289 of 03.08.2018 “On Customs Regulation” has entered into force. This law includes article 222 “Interaction and cooperation of customs and tax authorities”. As scientifc and practical results, promising areas for development have been worked out: improving unifed mechanism of customs, tax administration and currency control based on integrated innovative technologies; implementing international standards developed under the auspices of the World Customs Organization; creating prerequisites for the transition to the payment of import customs duties and taxes after the release of goods for law-abiding business; redistributing functions of customs and tax authorities. The authors propose to leave the control of import duties payments for the customs authorities, and to delegate the control of VAT and excise taxes on imported goods payments to the tax authorities. The article includes the results of a comparative legal analysis of the acts of the World Customs Organization, the Financial Action Task Force on Money Laundering (FATF), the Organization for Economic Cooperation and Development (OECD) and the Agreement on Cooperation of the Federal Customs Service and the Federal Tax Service of Russia. It justifes the conclusion that the studied cooperation is the most important tool for the customs payments administration. This is confrmed by the statistics on additional and pre-leased revenues to the state budget based on the results of joint and coordinated verifcation activities. The result of the study is the formulation of promising areas for improving the interaction of customs and tax authorities in the Eurasian Economic union (EAEu) and Russia.

The authors put forward and consistently proved the hypothesis that changes in the structure of international trade (the development of electronic commerce, the active implementation of electronic cross-border payments), its legal regulation (the WTO Agreement on Trade Facilitation and the Framework Agreement on Paperless Cross-Border Trade, the entry into force of the Customs Code of the Eurasian Customs union) determine the need for changes in the paradigm of control and supervision activities in the sphere of charging, paying and collecting customs payments. We concluded that the tools introduced by the Federal Customs Service and the Federal Tax Service (electronic tracking of goods, electronic information exchange between tax and customs authorities, integrated information resource on international trade operators) are effective. The authors also present the results of the analysis of the economic effect of changes in the legal regulation of the accrual, payment, collection of customs payments, expressed in the growth of additional accrued and additional collected payments. Based on the analysis of the system of customs and tariff regulation, of the dynamics of the rates of the unified Customs Tariff of the EEu, and of the law enforcement practices, the authors formulated areas of risk that include the lack of uniform application of customs legislation and the strong influence of WTO law. The research carried out by the authors made it possible to forecast directions for improving the legal regulation and administration of the charging, paying and collecting customs payments. It includes: improving the unified mechanism of customs and tax administration, as well as foreign currency control based on the creation and application of integrated information technologies; implementation of international standards developed under the World Customs Organization; the existence of prerequisites for the possibility of payment of import customs duties and taxes after the release of goods for conscientious operators; redistribution of functions of customs and tax authorities (leaving control over the payment of import customs duty in the competence of customs authorities, with the possible transfer of control over the payment of indirect taxes (VAT and excise) payable in respect of imported goods).

In the article the methodical bases of the current assessment process of collection of customs payments. The assessment is based on indicators of volume, completeness and relative cost of their collection. Baseline information for assessment are data on the results of the functioning of customs risk management for a specified period of time.

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.

The subject of the research is the state of customs control organization and the results of its basic principles realization in Ukraine. The purpose of the article is to determine quality and to evaluate the results of customs control in Ukraine; to research the instruments that anticipate the violation in the field of customs control; to determine possible ways of its development, in particular by improvement the level of interaction among government bodies that realize the principles of customs affaire in Ukraine. Methods used to meet the purpose of this research are: dialectical, deductive, inductive methods; abstraction and concretization; comparative analysis and synthesis. The results of research. As the result of research it was determined that effective customs control has to provide observance of customs legislation that should reflect dynamic of macroeconomic indicators and total volume of export and import of goods; volume of customs payments; decrease of smuggled and counterfeit goods volume. At the same time government budget costs envisaged to provide transparent and productive work of customs bodies stay the important instrument that influences customs control efficiency despite of different customs formalities and its forms availability. It was compared the indicators of export and import goods and customs payments with government budget expenditures on customs bodies. It was revealed that to analyze just only statistic indicators is not enough to evaluate efficiency of customs bodies work in the field of customs affair, including customs control. It is important to make the research of managerial decisions efficiency which lead to the certain results by providing the efficiency audit. Field of the results application. The results of the research may be used in the area of government finance, management and control. Conclusions. It is possible to make the generalization based on the research carried out that interaction between customs bodies and other government bodies that active in the field of determination of customs control efficiency has the dialectical nature. The result of customs control implementation as well as implementation of its analysis and evaluation has to be the achievement the customs policy goal, namely: providing the positive effect of the foreign trade activity on the social and economic development of the country. Improvement of interaction between customs bodies and government bodies that make the efficiency audit has to be implemented in all the stages of customs control functioning including the stage of eliminating transgression. It has to reduce the risks of the same violations appearance in the future.

The article deals with the main problems associated with the planning personnel potential in terms of reforming the customs service of Ukraine. The article describes the changes in the current legislation in the context of the study subjects; the analysis of the rate of increase of customs payments to the state budget and the cost of the customs bodies of Ukraine; the dependence between corruption in customs and wages. The article describes the improvement staff capacity customs bodies.Статья посвящена исследованию основных проблем, связанных с планированием кадрового потенциала в условиях реформирования таможенной службы Украины. В статье рассмотрены изменения действующего законодательства в контексте исследуемой тематики. Проанализированы темпы прироста поступлений таможенных платежей в государственный бюджет и расходов на содержание таможенных органов Украины. Выявлена зависимость между совершением коррупционных действий в таможенных органах и уровнем заработной платы. Предло��ены пути усовершенствования кадрового обеспечения таможенных органов.