乌克兰海关制度发展的回顾与现代趋势

O. Melnyk, M. Adamiv, I. Kots
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On the basis of studying and analyzing the history of the development of the customs system in the terms of independent Ukraine, four key stages were identified according to the organizational and structural principles. In particular, the first stage of development of the national customs system in the conditions of a sovereign state is connected with the creation and operation of the State Customs Committee of Ukraine (1991–1996); the second stage can be identified with the activity of the State Customs Service of Ukraine (1996– 2012); the third stage in the history of the development of the national customs system concerns the functioning of the customs authorities within the structure of the Ministry of Revenues and Collections of Ukraine (2012– 2014); the fourth stage is connected, first of all, with the reorganization of the Ministry of Revenues and Collections into the State Fiscal Service of Ukraine, which includes customs authorities (from 2014 to the present). It was established that the first stage in the history of the development of the customs of independent Ukraine was characterized by significant problems related to the withdrawal of Ukraine from the USSR, the formation of an independent state and the transition of the domestic economy from the administrative-command type to the market model. Despite difficult circumstances, this period reflected the first positive changes in the development of the national customs system on the basis of strengthening its key functions. At the second stage, the qualitative improvement of the organizational structure of the customs authorities and the active development of international customs cooperation took place. It was determined that the third stage became a critical turning point, which led to the gradual destruction of the national customs system in the context of tax and customs union. The fourth stage was a continuation of Lviv Polytechnic National University Institutional Repository http://ena.lp.edu.ua O. Melnyk, M. Adamiv, I. Kots 82 the previous stage and only deepened the unjustified priority of the fiscal function, the abandonment of security-protective, service, control-regulating functions, as well as international customs cooperation. It is proved that such tendencies are ungrounded in the conditions of European integration and necessitate the launch of a new fifth stage of the development of Ukraine’s customs system, which will represent a large-scale structured and systematic reform of the customs sphere and bring it out of a state of prolonged stagnation to a qualitatively new stage of development. 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引用次数: 0

摘要

目前,乌克兰海关体系正处于成为国家权力机构体系中的独立执行机构的阶段。这一阶段为发展国家海关制度开辟了一个全新的途径,该制度应确保按照欧洲的原则、规范和标准逐步改进海关当局的工作。乌克兰海关制度的改革应以确定海关领域的关键问题和制定解决这些问题的有效措施为基础。在这方面,正在更新研究乌克兰国家海关制度发展的回顾和当前趋势的必要性,这将能够形成一个有根据的信息库。在研究和分析乌克兰独立后海关制度发展历史的基础上,根据组织结构原则确定了四个关键阶段。特别是,在主权国家条件下发展国家海关制度的第一阶段与乌克兰国家海关委员会(1991-1996年)的建立和运作有关;第二阶段是乌克兰国家海关总署的活动(1996 - 2012);国家海关制度发展历史的第三阶段涉及乌克兰税收和收税部结构内海关当局的运作(2012 - 2014);第四阶段首先与税收和收款部重组为乌克兰国家财政服务部门有关,其中包括海关当局(从2014年到现在)。可以确定的是,独立的乌克兰海关发展史的第一阶段的特点是与乌克兰退出苏联、形成独立国家和国内经济从行政命令型向市场模式过渡有关的重大问题。尽管情况困难,这一时期在加强其主要职能的基础上,反映了国家海关制度发展方面的第一次积极变化。在第二阶段,海关当局的组织结构得到了质的改善,国际海关合作得到了积极发展。第三阶段被确定为一个关键的转折点,导致在税收和关税同盟的背景下逐渐破坏国家海关制度。第四阶段是利沃夫国立理工大学机构仓库http://ena.lp.edu.ua O. Melnyk, M. Adamiv, I. Kots 82上一阶段的延续,只是加深了财政职能的不合理优先,放弃了安全保护,服务,控制-管制职能,以及国际海关合作。事实证明,这种趋势在欧洲一体化的条件下是没有根据的,必须开始乌克兰海关制度发展的新的第五阶段,这将是对海关领域进行大规模的结构和系统的改革,并使其摆脱长期停滞的状态,进入一个质量上新的发展阶段。在对乌克兰与欧洲、中亚国家以及经济合作与发展组织高收入国家国际贸易海关服务的关键时间和成本指标进行比较分析的基础上,根据国际评级“营商环境”,确定今天乌克兰仍然有相当低的地方,但同时也显示出大多数海关参数的逐步改善。这证实了这样一个事实,即国内海关制度的特点仍然是存在一些客观和主观性质的重大问题,这些问题涉及简化海关程序和促进合法国际贸易的措施效率低、海关手续官僚主义程度高、存在腐败成分、海关基础设施和海关机构后勤发展水平低。海关立法与欧洲标准不一致和不协调,海关当局缺乏有效管理等。在乌克兰加强欧洲一体化的背景下,这些问题应该在大规模和实质性改革国家海关制度的基础上得到妥善解决,这将有助于加强国家的国际经济关系,加强国内企业的对外经济活动,提高国家安全水平,确保国民经济的逐步发展。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Retrospective and modern trends of development of ukrainian customs system
At the present moment, Ukraine's customs system is at the stage of becoming an independent executive body in the system of state authorities. This phase launches a fundamentally new vector for the development of the national customs system, which should ensure the progressive improvement of the work of customs authorities in accordance with European principles, norms and standards. The reform of Ukraine's customs system should be based on the identification of key problems in the customs sphere and the development of effective measures for their solution. In this context, the necessity of researching the retrospective and current trends of the development of the national customs system of Ukraine is being updated, which will enable to form a substantiated information base. On the basis of studying and analyzing the history of the development of the customs system in the terms of independent Ukraine, four key stages were identified according to the organizational and structural principles. In particular, the first stage of development of the national customs system in the conditions of a sovereign state is connected with the creation and operation of the State Customs Committee of Ukraine (1991–1996); the second stage can be identified with the activity of the State Customs Service of Ukraine (1996– 2012); the third stage in the history of the development of the national customs system concerns the functioning of the customs authorities within the structure of the Ministry of Revenues and Collections of Ukraine (2012– 2014); the fourth stage is connected, first of all, with the reorganization of the Ministry of Revenues and Collections into the State Fiscal Service of Ukraine, which includes customs authorities (from 2014 to the present). It was established that the first stage in the history of the development of the customs of independent Ukraine was characterized by significant problems related to the withdrawal of Ukraine from the USSR, the formation of an independent state and the transition of the domestic economy from the administrative-command type to the market model. Despite difficult circumstances, this period reflected the first positive changes in the development of the national customs system on the basis of strengthening its key functions. At the second stage, the qualitative improvement of the organizational structure of the customs authorities and the active development of international customs cooperation took place. It was determined that the third stage became a critical turning point, which led to the gradual destruction of the national customs system in the context of tax and customs union. The fourth stage was a continuation of Lviv Polytechnic National University Institutional Repository http://ena.lp.edu.ua O. Melnyk, M. Adamiv, I. Kots 82 the previous stage and only deepened the unjustified priority of the fiscal function, the abandonment of security-protective, service, control-regulating functions, as well as international customs cooperation. It is proved that such tendencies are ungrounded in the conditions of European integration and necessitate the launch of a new fifth stage of the development of Ukraine’s customs system, which will represent a large-scale structured and systematic reform of the customs sphere and bring it out of a state of prolonged stagnation to a qualitatively new stage of development. On the basis of the comparative analysis of key time and cost indicators of customs servicing of international trade in Ukraine, countries of Europe and Central Asia, as well as countries of the Organization for Economic Cooperation and Development with high income, according to the International rating “Doing Business", it was established that today Ukraine still has rather low places, but at the same time demonstrates the gradual improvement of most customs parameters. This confirms the fact that the domestic customs system is still characterized by the existence of a number of significant problems of an objective and subjective nature, related to the low level of efficiency of measures to simplify customs procedures and promote legal international trade, high level of bureaucracy of customs formalities, the presence of corruption component, low level of development of customs infrastructure and logistics of customs bodies, inconsistency and nonharmonization of customs legislation with European standards, lack of efficient management of customs authorities, etc. In the context of intensification of European integration of Ukraine, such problems should be properly resolved on the basis of large-scale and substantiated reform of the national customs system, which will enable to intensify the international economic relations of the state, foreign economic activity of domestic enterprises, increase the level of national security and ensure the progressive development of the national economy.
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