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№ 5/2019

№ 5/2019

Fìnansi Ukr. 2019 (5): 97–123
https://doi.org/10.33763/finukr2019.05.097

SCIENTIFIC DISCUSSIONS

PASHKO Pavlo 1, PASHKO Dalianа 2

1National University of the State Fiscal Service of Ukraine
OrcID ID : https://orcid.org/0000-0002-2697-751Х
2National Academy of Internal Affairs
OrcID ID : https://orcid.org/0000-0002-1160-6396


Institutional provision of coordinated realization of tax and customs policy in Ukraine


The article analyzes the problems of the formation and coordinated implementation of the tax and customs policies of the state, proposes new organizational structures of the institutional mechanism of tax and customs regulation. An approach to assessing the state of protection of national interests in the context of the country's fiscal security and increasing the level of responsibility of tax and customs authorities is defined. The stages of the evolution of the tax and customs systems, functional and organizational changes in their structure, caused by changes in the Tax and Customs Codes of Ukraine, and other regulatory and legal acts are investigated. The author's vision of the directions The article analyzes the problems of the formation and coordinated implementation of the tax and customs policies of the state, proposes new organizational structures of the institutional mechanism of tax and customs regulation. An approach to assessing the state of protection of national interests in the context of the country's fiscal security and increasing the level of responsibility of tax and customs authorities is defined. The stages of the evolution of the tax and customs systems, functional and organizational changes in their structure, caused by changes in the Tax and Customs Codes of Ukraine, and other regulatory and legal acts are investigated. The author's vision of the directions.

Keywords: tax policy, customs policy, national interests, fiscal security, institutional mechanism, tax and customs control.

JEL: Н22, Н71, Н87


PASHKO P. . Institutional provision of coordinated realization of tax and customs policy in Ukraine / P. . PASHKO, D. Pashko // Фінанси України. - 2019. - № 5. - C. 97-123.

Article original in Ukrainian (pp. 97 - 123) DownloadDownloads :601
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