Адміністрування митних платежів: концептуальний базис у стратегіях розвитку підприємств

Abstract

Розвинуто концептуальний базис адміністрування митних платежів у частині уточнення змісту зазначеного поняття та виокремлення його характерних ознак. Встановлено, що у теорії оподаткування адміністрування митних платежів розглядають найбільш поширено як процес збирання, обчислення, контролю та сплати цих видів податкових платежів. За результатами огляду й узагальнення літературних джерел поняття адміністрування митних платежів запропоновано розглядати у двох аспектах: як діяльність митних та інших органів із стягнення та перерахування митних платежів у відповідні бюджети; як процес реалізації митної політики в сфері справляння митних платежів (мита, ПДВ, акцизного збору, митних зборів тощо). Для конкретизування сутності адміністрування митних платежів виокремлено його характерні ознаки.

Administration of customs duties is an integral part of customs activities and contributes to the international integration of Ukraine with other countries of the world. Unfortunately, the work of domestic customs authorities, unlike similar EU structures, indicates the slow development of the national customs system, the imbalance of its functional purpose and the inability of key customs functions in our country to effectively fulfil its purpose. This also applies to the administration of customs duties, which occurs most often due to the lack of the same understanding of the content load of this concept. Therefore, the purpose of the work is to clarify the content of the concept of «administration of customs duties» with the highlighting of the key characteristics of this process. In order to achieve it, a number of research methods were used, namely, comparison, generalization, analysis were used in the review of scientific publications and regulatory framework, deduction – in order to understand the essence of concepts. As studies have shown, the administration of customs duties is proposed to be considered in two aspects: that is, as the activities of customs and other authorities for the collection and transfer of customs duties to the relevant budgets; as a process of implementation of customs policy in the field of customs duties (duties, VAT, excise duty, customs duties, etc.). To clarify the term «administration of customs duties» in its content load, it is recommended to include the following signs: administration of customs duties is carried out by specially authorized bodies; by the form of administration of customs duties, it belongs to procedural actions; administration of customs duties is associated with the foreign policy and geopolitical component of the state's activities; the key purpose of customs payments administration is to promote the development of foreign economic activity in Ukraine and support the subjects of such activities; administration of customs duties is carried out solely on the basis of legal regulations enshrined in the norms of law (most often, in the norms of customs and tax legislation of the state); administration of customs duties has the nature of management activities; administration of customs duties is a separate administrative subsystem in the public sector of the economy (in its administrative system); in its content, the administration of customs duties includes wide competence boundaries, covering, in particular, both rulemaking and enforcement; administration of customs duties by type of legal regulation is clearly official and imperative. Clarification and expansion of the essence of customs payments administration will facilitate the process of integrating Ukraine into the EU and increasing the level of the fiscal component of the work of customs and tax authorities.