Genesis of institutional supply of customs control in Ukraine

Abstract

Introduction. The article focuses on the process of formation of the organizational structure of the customs authorities of Ukraine.

Purpose. The article aims to analyse and systematize the main stages of the formation of the system of customs institutions in Ukraine that implement customs control.

Method (methodology). To achieve this goal, the following tasks are defined: to characterize the legal and regulatory aspects of the formation of the customs authorities in Ukraine; to analyse the organizational provision of customs control during 1991-2016; to determine the fiscal effects of the formation of the customs authorities of Ukraine. The functioning of the system of state financial control in the customs sphere has become the object of the research. The organizational and applied aspects of the formation of institutions that carry out customs control in Ukraine have become the subject of the study.

Results. The administrative and organizational structure of the customs authorities of Ukraine does not remain stable. It is in constant dynamics under the influence of political, economic and social changes, increase of subjects of foreign economic activity and their activity in foreign markets, growth of indicators of cargo and livestock flows through the customs border the state and in general the development of the Ukrainian economy and its integration into the world economy. The results of the survey will be useful to the state authorities in developing management decisions on optimizing the bodies that carry out customs control in Ukraine.