Herasymiuk P. Internal and external effects of customs policy of Ukraine

The dissertation is devoted to the search of the optimal system of assessment and monitoring of the Ukraine customs policy state implementation, which will ensure a comprehensive reflection of its relationship with the development of internal production of goods. The evolution of scientific views, national and foreign legislation on the essence of customs policy is analyzed. The author's definition of "customs policy" has been clarified and formulated. The key features, principles and role of customs policy are identified. The factors that influence the formation and implementation of customs policy are distributed. The state of strategic planning of customs policy is analyzed. The concept of "customs effect" is introduced. The classification of customs effects and approaches to their estimation are offered. The customs effect of reorientation of sunflower seeds export on finished goods export was estimated. The problems of the dependence of the state budget on the fiscal effects of customs policy, as well as the inefficiency of carrying out the customs audit are investigated. Recommendations on directions of reforming the customs audit system have been developed. The expediency of strengthening the protection of the internal market for the development of domestic production is substantiated. A system of customs effects is proposed - indicators that will allow to monitor the state of implementation of the customs policy of moderate protectionism, as well as the procedure for their calculation.