Bileckij A. Fiscal and regulative potential of functioning of custom service of Ukraine in open economy conditions

Object - the activity of customs of the country during the period of introduction and adaptation of national economy to the requirements of WTO, its purpose - to identify fiscal and regulatory potential of customs service in country with open economies, methods - a historical and logical, classification and analytical, statistical analysis, economic-mathematical methods; novelty - the first time defined the essence of 1) the fiscal potential - as part of government revenue (and / or GDP) from customs, which could provide the customs office, without causing devastating effect on the national economy, and not violating the rules and regulations of WTO; 2) the regulatory potential, which is determined through a system of macroeconomic levers and their reaction to modification of the customs-tariff regulation, the results - a number of studies and developments performed in the study brought to the level of specific methodological and practical recommendations; introduced by - the State Customs Service of Ukraine, the National University of the State Tax Service of Ukraine in the learning process; industry - an economic one.