Митна політика та її вплив на зовнішньоекономічну діяльність

Abstract

Досліджено сутність і роль митної політики в контексті пожвавлення зовнішньоекономічної діяльності. Охарактеризовано періодизацію етапів митної політики. Висвітлено процедури та інструменти тарифного і нетарифного регулювання зовнішньоекономічної діяльності. Проаналізовано основні показники експортно-імпортних операцій. Систематизовано сучасні проблеми митної політики України та окреслено вектори її ефективного розвитку з урахуванням перспективного впливу на зовнішньоекономічну діяльність в умовах євроінтеграційних процесів. Introduction. Modern trends in economic and social processes need improving tax and customs regulation. It will contribute to the stabilization economy and competitiveness national production when entering Ukraine into the world economy. An important role should be given customs policy, particular – taxation of foreign economic activity, as the proceeds of the administration of customs tax occupy high share in the structure of revenues of the State Budget of Ukraine. Purpose. The main goal of the article is a study of the major scientific and theoretical and applied principles of organization and implementation of the customs policy of Ukraine and identifies its impact on the effective development of foreign trade. Results. State Customs policy has a huge impact on the effectiveness of foreign business entities, since it defines the forms and methods of foreign trade. In particular, by introducing a optimal cost and purely political measures the state can regulate the trade flows of goods and services. By introducing import duties, the state protects domestic producers and vice versa overflows of the internal market certain types of products the government provides incentives to producers of export goods, which in turn improves the profitability and productivity of foreign economic activity of enterprises in general. Conclusion. Monitoring the regulatory capacity of customs policy in the context of the im- pact on foreign economic activity confirmed the presence of real problems and imbalances in the national economy, which reduces the Ukrainian export and import. Therefore, improvement of customs policy at present is one of the priorities of economic development Ukraine, including fiscal authorities. In order to accelerate the pace of social and economic growth is very important to use referred to in Article ways to improve customs policy in the context of the impact on export-import operations.