Customs and tax aspects of the economic integration of Ukraine into the EU

Ivanov, Yuriy; Tyshchenko, Viktoriia; Naidenko, Oleksii

doi:10.57111/devt/2.2023.20

Cited by 3 publications

(1 citation statement)

References 25 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…In the context of modern globalisation, various EU initiatives are relevant, one of which is the Eastern Partnership (EaP), whose policy aims to deepen and strengthen relations between the EU and its eastern neighbourhood (Ivanov et al, 2023). If the EaP countries carry out significant reforms, their integration with the EU will deepen significantly.…”

Section: Introductionmentioning

confidence: 99%

Untitled

2024

SLS

View full text Add to dashboard Cite

The relevance of this study is determined by the current instability of the global political climate in the world and the outbreak of a number of military conflicts, which necessitates the study of the mechanisms of activity of structures that protect the interests of the population and the state. Thus, the purpose of the paper is to analyse the algorithm for the activities of civil defence authorities, particularly in wartime conditions. Among the methods used are the methods of logical analysis, deduction, synthesis, induction, functional analysis, analogy. This study provides a detailed analysis of the importance and key role played by civil protection agencies in addressing the challenges of protecting, ensuring security and developing society. The importance of their function lies in the effective implementation of strategies aimed at protecting the population and the state in times of threat and danger. The analysis in this paper takes into account the various components necessary for the successful management of various types of warfare. This includes the study of effective strategies for interaction and coordination between civil protection authorities and military command and control. Particular attention is paid to the key factors that determine the effectiveness of the organisation of interaction between military authorities and protection commissioners. Similarly, significant was the analysis of the demand for the resolution of qualitative foresight implementation tasks. Accordingly, an algorithm that will provide a more detailed and relevant examination of the wartime operational algorithm of the governing bodies has been developed. The practical value of the obtained results is that it will increase the appropriate level of combat alertness, the guarantor of the protection of the national interests of the state and its population, its territorial integrity and will generally raise the level of effectiveness of the relevant bodies considered

show abstract

Section: Introductionmentioning

confidence: 99%

Untitled

2024

SLS

View full text Add to dashboard Cite

show abstract

National customs legislation adaptation to EU requirements in the context of eastern partnership policy development

Sartania

2024

SLS

View full text Add to dashboard Cite

The research relevance is determined by the need to assess Georgia’s trade relations and customs activities in terms of their compliance with European requirements. The study aims to identify areas in the field of customs control that require further legislative regulation and harmonisation with EU legislation. The study employed the following research methods: analysis of statistical data on trade activity; comparison – to compare indicators of unrealised export potential between countries; graphical – to display the results; and generalisation – to summarise the information in line with EU requirements. The study determined the dynamics of Georgia’s trade and economic activities with the EU; assessed the use of export potential with different EU countries; and substantiated the effectiveness and efficiency of Georgia’s customs control reforms. The need to adapt the customs legislation to the common EU requirements is proved and the directions of specific measures for further improvement of customs activities are identified: application of transit (improvements to the guarantee management system are needed); control of sanctioned goods at the border (to speed up the EU’s response to specific requests); risk management system (to establish systematic internal and interagency information exchange); tax authorities (reorganisation and increase of profitability); customs protection of intellectual property rights. This will help bring Georgia’s economy closer to the EU economic area. The expediency of improving the quality of education and increasing public spending in this area has been substantiated, which will contribute to the professionalism of economic reforms. The results and conclusions are of practical importance for the Government in the development of customs policy and customs authorities in the implementation of customs procedures

show abstract

Transparency of Fiscal Relations as a Prerequisite in Vat Administration and Refund

Synchak,

Yarmolenko

2023

EFM

View full text Add to dashboard Cite

The research article emphasizes the peculiarities of the Value Added Tax (hereafter – VAT) mechanism functioning, which provides not only one-direction movement of funds to the budget, but also the reverse movement. Due to such a variety of fiscal relations, there is a doubling of interests for the state and value added tax payers. It is determined that in order to balance the interests of subjects of fiscal relations and ensure transparency in their relations, transparency in the processes of VAT administration and refund becomes particularly relevant. It is proved that the concept of tax transparency in relations between taxpayers and state financial bodies is considered by a significant part of the authors in the area of digital transformation aimed at introducing effective administration of tax revenues to maximize the filling of budget revenues with optimal administrative costs for administration processes. Reasons are given for the lack of a unified approach to the procedure for analysing the transparency of value added tax data generated on the basis of tax reporting submitted by business entities through the Single Window for Electronic Reporting automated system. The amounts of budgetary refund of value added tax paid by VAT payers when importing goods into Ukraine are calculated. A correlation analysis was carried out and, on the basis of which the impact of paid «import VAT» on imported goods to Ukraine on the growth of budgetary refund in 2013–2022 was determined. It is substantiated that the amount of budgetary refund by 87% depends on the VAT paid during the customs clearance of imported goods to Ukraine, while other factors account for only 13%. Argumentative issues were emphasized when grouping the analytical data on the performance of the State Budget of Ukraine on «internal VAT» less the entire amount of budget refund. It is proposed that the state financial bodies (the Ministry of Finance, the State Treasury, the State Tax Service of Ukraine) publish the amounts of budgetary refund by its types (export, import, domestic operations, combined refund), which will contribute to tax transparency and the quality of reports on the performance of the State Budget of Ukraine. It is substantiated that the names of VAT as a «tax on goods imported into the customs territory of Ukraine» and a «tax on goods (works, services) produced in Ukraine» are not debatable. It is proposed to change their names to a «value added tax on imported goods produced and sold in Ukraine». The conclusions are drawn on the need for transparency aimed at providing access to information in the processes of VAT administration and refund in order to maximize the revenues of the State Budget of Ukraine while observing fair taxation and budget refund for the categories of taxpayers established by law.

show abstract

Customs and tax aspects of the economic integration of Ukraine into the EU

Cited by 3 publications

References 25 publications

Untitled

Untitled

National customs legislation adaptation to EU requirements in the context of eastern partnership policy development

Transparency of Fiscal Relations as a Prerequisite in Vat Administration and Refund

Contact Info

Product

Resources

About