Economic efficiency of post-audit

Abstract

Ukraine. The concept of post-customs audit in accordance with the Kyoto Convention and the results of its implementation in Ukraine. Proved that the post-entry audit aims to identify, eliminate and prevent possible violations of the law on collection of taxes and fees when moving goods across borders, implemented by customs authorities supervision, inspection and measurement reliability information stated on goods transported to address deficiencies in the planning, organization and carrying out of customs control.

Purpose of the article is to study the cost-effectiveness of post-entry audit in Ukraine as a modern form of customs control.

Method (methodology). The analysis of the actual situation, prospects of customs post and its direct impact on the fiscal capacity of the customs authorities, the estimation of economic efficiency of post-audit system and provides indicators to measure the effectiveness of control and verification measures for compliance on the state of customs as a theoretical and practical point of view, the definition of documentary checks efficiency is the most difficult problem. Another important indicator of efficiency and documentary checks believe its performance, based on the definition of which is a quantitative and qualitative assessment of customs legislation; determine the amount of additionally assessed the results documentary checks payments, fines and penalties.

Results. The main scientific results is to justify post-entry audit as a form of customs control is implemented through a system of measures and forms determined by the tax and customs legislation of Ukraine. Based on the above it can be argued that the effectiveness and efficiency of post-entry audit depends on the existing evidence in preparation and conduct documentary checks. Fiscal authorities should enhance the effectiveness doperevirochnyh steps towards collecting and analyzing information that indicates violations of the rules of customs and tax legislation of Ukraine.