International cooperation in the conditions of the NCTS joint transit system : in Ukrainian dimension

IF 3.3 3区管理学 Q1 BUSINESS, FINANCE

Journal of Accounting and Public Policy Pub Date : 2023-07-07 DOI:10.26642/ppa-2023-1(7)-47-53

V. Fostolovych, L. Mykhalchyshyna, Ž. Simanavičienė

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引用次数: 0

Abstract

The purpose of the study was to determine the main aspects of simplifying conditions and creating prospects for international cooperation in terms of Ukraine's participation in the NCTS joint transit system. Examining the data of the State Customs Service of Ukraine and the State Statistics Service of Ukraine, the intensive work of the subjects of the regime of the joint transit system during the period of NCTS in Ukraine was noted. Confirm the need to simplify the conditions for the international movement of goods, analysis of the growth dynamics of Ukraine's foreign trade. According to the results of the research, it was revealed that by applying the provisions of the Convention, the prevention of fraud with accompanying documents is implemented, the security of international transportation is increased and uniform forms of customs control are recognized by all 36 participating countries. After analyzing the benefits for the subjects of the customs regime, a decrease in the cost of customs procedures was noted; saving time on the duration of customs procedures; unloading checkpoints in queues; acceleration of the flow of trade in the international trade system. The whole model of work in the NCTS system is an innovative approach and needed a lot of work and transformation of the work of both the State Customs Service of Ukraine itself and the regulation of regulatory support. The condition of mandatory financial guarantee and sealing of all movements became the basis for the development of a new mechanism for the implementation of these procedures that meet the requirements of the Convention. The practical application of the processed results is carried out in stages. To date, the implementation of appropriate IT solutions based on MASP-C is already being implemented. Gradually, the technology of administration of customs payments is being improved and the Customs Code of Ukraine is being brought into line with the Customs Code of the EU.

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国家交通运输系统联合过境条件下的国际合作:乌克兰层面

这项研究的目的是确定在乌克兰参与国家运输中心联合过境系统方面简化条件和创造国际合作前景的主要方面。在审查了乌克兰国家海关局和乌克兰国家统计局的数据后，注意到联合过境系统制度的主体在乌克兰国家过境系统期间的密集工作。确认需要简化国际货物流动的条件，分析乌克兰对外贸易的增长动态。根据研究结果显示，通过实施《公约》的规定，防止随附单证欺诈的工作得以实施，国际运输的安全得到加强，所有36个参加国都承认海关管制的统一形式。在分析了海关制度主体的利益后，注意到海关程序费用的减少;节省办理海关手续的时间;在队列中卸载检查站;加速国际贸易体系中的贸易流动。NCTS系统的整个工作模式是一种创新的方法，需要乌克兰国家海关本身的工作和监管支持的监管工作进行大量的工作和转型。强制性财政保证和封锁所有流动的条件成为制定执行符合《公约》要求的这些程序的新机制的基础。处理结果的实际应用分阶段进行。到目前为止，已经实现了基于asp - c的适当IT解决方案。海关付款管理技术正在逐步得到改进，乌克兰的《海关法》正在与欧盟的《海关法》保持一致。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting and Public Policy Multiple-

CiteScore

4.80

自引率

2.80%

发文量

期刊介绍： The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.