STOROZHCHUK V. Liberalization of customs and tariff regulation of foreign trade.

The dissertation is dedicated to deepening of theoretical principles and methodical tools of liberalization of customs and tariff regulation of foreign trade. Author explores the process of liberalization of customs and tariff regulation as a systematic object of research in order to substantiate the systemic nature of the liberalization of customs-tariff regulation of foreign trade and to identify elements of the control system of this process such as subject, object, tools, purpose of the system of liberalization of customs and tariff regulation. The basic concepts of the subject field of study were determined, which allowed to define the liberalization of customs-tariff regulation. This concept is defined as a process of elimination / weakening by the states, integration agencies and international institutions of customs-tariff restrictions in foreign trade with the aim of harmonization based on the principle of transparency of national, integrated and global priorities of foreign trade. According to the results of the analysis of the common definitions of the customs tariff, the concept of understanding the customs tariff as a regulator of the foreign trade policy of the state has been developed. Based on the ordering of the aspects of the interpretation of the customs tariff according to the sequence of acquiring key features, it has been shown that this concept has a wide range of interpretation. A hierarchy of aspects of the interpretation of the customs tariff is formed, which confirms the complex nature of the customs tariff as an economic and political category. The role of liberalization of customs-tariff regulation in promoting economic development of the states is investigated by estimating the strength of the statistical connection between the values of the average tariff for the most favored nation and indicators of economic growth of the countries of statistical sample. According to the results of the evaluation, a conclusion was reached on the uncertainty of the effects of liberalization of the state foreign trade policy in the conditions of non-protectionism. In order to determine the state and prospects of liberalization of tariff and customs regulation of Ukraine, the dynamics of the characteristics of tariff protection of foreign trade of the state is analyzed. Compliance with the characteristics of customs and tariff protection to the tendencies of liberalization of conditions of foreign trade has been confirmed. As a result of the analysis, the characteristics of tariff protection of Ukraine in the relative and absolute measurements are systematized and it is proved that the state of state tariff protection indicators meets the requirements and standards of the liberalization of the regulatory policy of the states. The features of the use of preferential rules of origin of goods as an instrument of liberalization of customs-tariff regulation due to the comparative characterization of Pan-Euro-Med, NAFTA and CIS rules of origin systems were explored. It is concluded that the most extensive opportunities in terms of promoting the free trade of European states create their accession to the pan-European system. According to the results of the analysis of methodical approaches to determining the degree of "openness" of foreign trade, an approach to assessing the level of liberalization of the tariff-and-tariff regulation of the state is proposed. The conditions for the use of diagonal cumulation by the States Parties of the Pan-Euro-Mediterranean preferential rules of origin of goods have been formalized. The criterion for obtaining the maximum benefits of the sectors of economic activity of Ukraine based on the table "Cost-Issue" is substantiated, according to which the greatest potential for the benefits of diagonal cumulation of Pan-Euro-Med will be the sectors of the economic activity of the state with the highest values of the share of exports in the final consumption of products of the sector. The theoretical and methodological provisions of liberalization of customs-tariff regulation of foreign trade on the basis of a systematic approach have been developed, which allowed to develop a model of liberalization of customs-tariff regulation of foreign trade of the state and to establish priority directions of administrative influence, based on specific constraints on the components of customs and tariff regulation of Ukraine. Key words: customs tariff regulation, foreign trade, liberalization, customs tariff, preferential rules of origin of goods.