Kharkavyi M. Customs post-audit: modern conditions and prospects

The object is process of implementation of customs control based audit methods fiscal authorities Ukraine. The aim of the dissertation is the theoretical and methodological foundations customs post implementation audit and develop practical recommendations for improving its effectiveness and efficiency in Ukraine. The methods are the following: economic and mathematical modeling, statistics method, abstract and logic method, analytical and calculation methods, correlation analysis, factor analysis, system and structural analysis, forecasting, graphical method. The results: justification coherent theoretical and methodological framework for the implementation of post-customs audit and develop practical recommendations to improve efficiency and effectiveness in Ukraine. The novelty – grounded conceptual basis to the definition of what constitutes "customs post-audit", improved methodical approaches to forming a system of customs control, organization and method of post-customs audit, analytical tools, evaluation of efficiency and effectiveness of customs post-audit; were further developed theoretical approaches to the interpretation of customs control as part of the financial and economic relations and a component of the state controls the monetary and commodity flows justification complex measures. The results are implemented into practical activity of Kherson customs revenues Ministry of Ukraine, Lviv Customs State Fiscal Service of Ukraine, the Main Department of the State Fiscal Service of Ukraine in the Ternopil region and educational process of Ternopil National Economic University. The field: activities of, State Fiscal Department of Ukraine, the Verkhovna Rada Committee of Ukraine on budget policy and Ministry of Finance of Ukraine.