Berezhnyuk I. Development of customs regulation system in Ukraine in the conditions of international cooperation expansion

Conceptual principles of customs regulation system development in Ukraine are researched in the dissertation, the main factors that provide its evolution in the conditions of international cooperation expansion are defined, and conception of institutional implementation of international standards into the national systems of customs regulation is proposed. Author formulates the definitions of such categories as "customs relations", "customs rules", "customs system", "customs business", "customs regulation" and "customs policy" in which the economic essence, brand new, system integrated content, interconnection and interdependence are revealed. The model of formation and realization of customs policy, hierarchic-level system model of customs business management, theoretical model of customs system functions conflict are developed. Classification of customs rules and main principles of customs control and clearance is conducted. The methods of calculation of customs taxes possible loss on imported goods and possible loss of national budget from compensation of the value added tax for fictive part of export from Ukraine as the basic characteristic of customs safety are proposed. The stages of development of World Customs Organization managerial influence are systematized, the forms of influence on the national customs systems are classified, the comparative analysis of acting Customs Code of Ukraine, its new project and customs system in general as to their correspondence to the international requirements is carried out. The recommendations for improvement the structure of the customs service and customs regulation system of Ukraine are developed.