Shuprudko N. Fiscal regulation of foreign trade activity in the system of economic security of Ukraine

The dissertation is dedicated to research of interconnections and influence of foreign trade activity fiscal regulation mechanism on indicators of economic security of Ukraine. The paper presents the author's definition of the term “fiscal regulation of foreign trade activity” as a dynamic system of assuming state regulatory measures with the use of tools, levers, incentives and sanctions aiming at protection of national economic interests in the foreign economic sphere. The national economic interests of Ukraine in the field of fiscal regulation of foreign trade activity are determined. The evolution of scientific views on the problems of fiscal regulation of foreign trade activity in classical and national scientific thought is researched. The place and role of fiscal regulation of foreign trade activity in the system of ensuring economic security of the state are shown and its most influence on the financial and foreign economic components is analytically confirmed. The importance of fiscal regulation of foreign trade activity as a specific function of economic security of the state is proved. The objects and institutional support of foreign trade activity fiscal regulation mechanism, as well as the security action of certain elements of this mechanism, are identified. The current state and trends of development of foreign trade activity of Ukraine are analyzed. The scheme of the sequence of implementation of the policy of fiscal regulation of foreign economic activity is proposed. The influence of foreign trade activity fiscal regulation instruments, in particular VAT and profit tax, on such indicators of economic security of Ukraine as GDP dynamics, current account balance dynamics, public debt, unemployment rate, consumer price index, have been investigated. The existing problems are generalized and conceptual approaches to improving the current practice of fiscal regulation of foreign trade activity in Ukraine are proposed. The paper scientifically substantiates matrix methodology for identifying strategic foreign trade partners of Ukraine, which contains: 1) evaluation criteria; 2) reference scale; 3) a list of countries; 4) the assessment procedure; 5) the criteria and procedure for assigning the country to a strategic partnership; 6) matrix of strategic partnership of Ukraine. Approaches to improve the mechanism of fiscal regulation of foreign trade activity of Ukraine are proposed. The target priorities of improvement of fiscal regulation of foreign trade activity are offered in order to strengthen economic security of Ukraine.