Maria Levko


Comparative analysis of the specific weight of international trade taxes per international trade volume in Ukraine and the OECD was conducted, which indicated governments prone to certain forms of protectionism. The institutional and organizational disadvantages of current customs system in Ukraine based on assessment of international trade conditions in Ukraine and abroad were outlined. Urgent problems in the customs field of Ukraine and ways to solve and overcome them were systematized. Most common of them were divided by groups: institutional – forming a coherent and harmonized system of customs authorities, effective territorial structure; staffing - defining authorities of different levels, training and qualification of customs authorities; functional - performance improvement via processes automation, simplification of customs procedures and ensuring their transparency, logistics improvement, updating technical base & equipment etc; tariff - harmonized customs duties and convergence toward European standards. Summarized the necessity of tariffs harmonization, customs security measures implementation & customs system improving in general and assumed that they should be consistent with the needs of national security interests in the customs field.


taxes on international trade; international trade; reform; economic integration; fiscal policy; national security


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ISSN (Print) : 2449-7320

ISSN (Online) : 2449-8726