LEGAL BASIS FOR THE ADMINISTRATION OF CUSTOMS PAYMENTS BY FOREIGN ECONOMIC OPERATORS: PROBLEMATIC ASPECTS

Abstract

The article is devoted to the legal regulators that ensure adaptation of the process of administration of customs payments of foreign economic activity. Attention is drawn to the content of powers of representatives of the customs authorities of Ukraine, which directly affect all aspects of the process of administering customs payments. The author substantiates the trends of dynamic changes in the receipt of customs payments to the country's budget over the past five years. The main factors of influence of the legislative content on the behavior of indicators of customs revenues to the budget are revealed.The expediency of rethinking the essential content of customs payments as a conceptual category is substantiated.The authors presents the author's vision and argues for the expediency of understanding of customs payments as a set of indirect tax payments determined in accordance with the requirements of tax legislation, which in total establish the legal monetary equivalent payable by foreign economic entities to the country's budget when performing the procedure for moving goods across the State border of Ukraine which are subject to control by representatives of customs authorities.It is noted that for a country that is in the zone of military conflict, the process of customs payments administration, which is proposed to be understood as a set of legal instruments intended for the exercise of powers by representatives of customs authorities in the field of formation of legal relations in the implementation of management activities, is of priority importance in the processes of ensuring budget revenues. The authors discusses the collection of customs duties by foreign economic operators using methods and techniques that can ensure avoidance of the risks of violation of legal norms, with mandatory control actions that will help identify and eliminate shortcomings in the processes of customs duties collection.The authors reveals the content of the proposals provided by the legislator to improve, increase the efficiency and effectiveness of the process of customs payments administration in a country at war. The authors proposes to introduce monitoring tools in order to increase the responsibility of each participant in this process and to achieve the intended quality level in the future.