Prokipchuk L. Administration of customs payments in the context of the state customs policy reform

The object – administration of customs payments as an important object of state customs policy. The purpose – justification of theoretical and methodological principles as well as development of practical recommendations on the improvement of the current customs payment administration practice in the context of the state customs policy reform. Methods – dialectical, comparative studies, abstract and logical, mathematical modeling, formalization, statistical; generalization, comparison, system and structural analysis, tabular and graphical analysis, formalization, grouping, argumentation. Novelty – the theoretical foundations of the formation and implementation of customs policy were improved; methodical approach to diagnosing the efficiency of customs administration in the system of state regulation of the economy was іmproved, which is based on the analysis of financial performance of customs administration by studying the dynamics of five key performance indicators and evaluating customs administration in determining the efficiency of customs control and customs procedures based on the method of integral indicators; сonceptual principles of customs payment administration system development in the context of the customs policy reform and the eurointegration processes were improved. Тhese principles were formed taking into account the strategic priorities of the customs system as an element of complex sectoral transformations in the coordinates of ensuring sustainable development of Ukraine; the guidelines for the introduction of modern approaches to the administration of customs payments were improved in the part of: implementation of an effective management system for the processes of assigning groups of goods to the relevant customs tariffs, introduction of the authorized economic operator status, development of simplified customs procedures, deferred payment of customs duties, electronic customs, customs control; scientific and methodological bases of institutional formation of the system of customs and tax administration were improved in the context of introduction of innovative approaches to administration of customs payments; scientific and conceptual apparatus of research was further developed in the context of interpretation of the customs administration system concept; theoretical and methodological recommendations for the development of administration of customs payments system, which are based on effective public awareness and training and advisory work of customs authorities with taxpayers, were justified. This will promote the formation of partnerships between them and ensure a higher level of trust in regulatory authorities. The findings were implemented in the activities of the Halytska Customs of the State Customs Service of Ukraine; Energy industry Customs of the State Customs Service of Ukraine; Association of Professional Customs Brokers; Lviv Regional State Administration; Lviv University of Business and Law. Scope – Committee of the Verkhovna Rada of Ukraine on Finance, Tax and Customs Policy, the State Customs Service of Ukraine.