Еволюція фіскального регулювання зовнішньоторговельної діяльності в Україні

Abstract

Здійснено аналіз процесу становлення та розвитку фіскального регулювання зовнішньоторговельної діяльності в Україні. Встановлено, що залежно від стану національної і світової економік, а також від конкретних цілей, які переслідували органи державної влади на певних етапах зовнішньоторговельних відносин, виникала потреба в зміні спрямованості впливу фіскального регулювання. Зроблено висновки про необхідність підвищення ефективності механізму фіскального регулювання зовнішньоторговельної діяльності за рахунок більш виваженого використання інструментів і заходів фіскального впливу. Introduction. Fiscal regulation of foreign trade is an important factor ofthe impact on the national economy and the competitiveness of producers, and revenues from taxation of export-import operations is an important content source of the state budget of Ukraine. It actualizes the problem of the effectiveness of fiscal regulation in foreign trade due to more prudent use of instruments and measures of fiscal impact. Purpose. The purpose of the article is to analyze the evolution of fiscal regulation of foreign trade in Ukraine, taking into account the peculiarities and orientation of fiscal measures that pursue specific goals in certain phases of foreign policy. Results. In the process of formation and evolution of fiscal regulation of foreign trade in Ukraine was using and combining of economic liberalism and economic protectionism policies favoring one of them at some stage. Taking into account the peculiarities and orientation of tools and measures of fiscal regulation of foreign trade during the period 1991-2015 we selected five phases in its evolplementation a policy of free import trade (1991-1994); implementation of economic protectionism policy (1995-1998); conduction of stabilization policy through liberalization of foreign trade and selective protectionism in conditions of the integration of Ukraine into the world community (1999-2008); improvement of the mechanism of fiscal regulation of foreign trade in the process of pre-accession and membership in the WTO (2008-2014); adaptation and harmonization of fiscal regulation of foreign trade in the process of pre-accession and membership in the WTO (2008-2014); adaptation and harmonization of fiscal regulation of foreign trade in the process of joining the free trade area of the European Union (since 2014). Conclusions. The highest efficiency of fiscal regulation is achieved in conditions of differentiated approach to taxation of export and import operations, taking into account the need for certain types of products possible and actual volumes of production in the country, providing a balanced and using of tax incentives to prevent unjustified income of some individual entities and significant losses of the state budget. After receiving the membership of Ukraine in the area of free trade of European Union is necessary to bring the domestic tax legislation in commercial activities in line with EU requirements and increase the efficiency of fiscal regulation of foreign trade.