Martynyuk V. Customs system development in the context of providing economic security of Ukraine

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0512U000182

Applicant for

Specialization

  • 21.04.01 - Економічна безпека держави

24-02-2012

Specialized Academic Board

Д 26.718.01

The National Institute for Strategic Studies

Essay

The object of research is the process of economic Bezek Western countries in the customs tariff relations. The aim of the thesis is the scientific study nature, formation, operation and development of the customs system of Ukraine, as well as measurement and evaluation of the impact factors of the sphere of customs-tariff elements of economic relations on the security of the state and some parameters of the state financial system. The study was used as a general scientific and specific economic and mathematical methods. In particular, the justification categorical system was applied methods of scientific abstraction, observation, synthesis, generalization, and systems theory and institutionalism. The historical and logical methods, induction and deduction used in the study of the genesis of duties and customs system in the economic policies of different countries and modern financial thought. The study of fiscal and regulatory capacities of the customs system of Ukraine used methods of measurement, comparison and analysis. Fuzzy sets, formalization and the method of principal components used for substantiation of the integral index of economic security. Experiment and simulation using artificial neural network with radial basis functions were used to determine the relationship and impact of the customs system of economic security. In developing methods of forecasting revenues of customs duties to the state budget was used correlation and regression analysis, factor analysis using principal components, ARIMA-model. Queuing theory is used to develop proposals for improving the organizational structure of the customs authorities and game theory - to determine areas of efficiency of customs control in Ukraine. The thesis is top of the Ukrainian economic science comprehensive study on the problems of functioning and development of customs system and its effects on components of economic security. Author formulated a vision of the essence, structure-function relationships of the customs system and a set of conclusions that reflect the objectively existing relations between the phenomena and processes in the field of customs and tariff relations, suggest to study the theory of the customs system as a component of the mechanism of state regulation of economic processes. The dissertation is aimed at solving current scientific problems is to develop scientific and methodological approaches to enhance the functioning of the customs system to ensure the economic security of Ukraine. The practical significance of the results is that the theoretical and methodological foundations, conclusions and suggestions may be used by public authorities in the improvement of customs legislation, the formation of an effective customs policy and study ways of improving the economic security of Ukraine. Findings, conclusions and recommendations contained in the thesis, taken to implement the Ministry of Finance of Ukraine, Ministry of Economy of Ukraine, Customs Department of Information Technology and Statistics, State Customs Service of Ukraine, and also used in the research paper, "Methods of determining the normal price of goods ( services) in the taxation of business profits, "which carried out the order of the State Tax Administration of Ukraine. Results of the research used in the learning process Ternopil National Economic University in teaching academic subjects "Customs" "Customs Administration", "Custom calculations and reporting", "Financial regulation of FEA."

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