Economy, finances, management: Topical issues of science and practical activity


Issue №: 3 (57)

Published: 2021.09.28
DOI: 10.37128/2411-4413-2021-3

The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.

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DOI: 10.37128/2411-4413-2021-3-9
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KHOMUTENKO Vira – Candidate of Economic Sciences, Professor, Independent Judicial Expert (65020, Odesa, 23/2, Tyraspolska Str., e-mail: homutenko-vera@ukr.net).

KHOMUTENKO Alla – Doctor of Economic Sciences, Professor of the Department of Finance, Odessa National Economic University, (65082, Odesa, 8, Preobrazhenska Str., e-mail: 24.06.alla@gmail.com).


The article substantiates the need to use methods to ensure payment of customs duties, including financial guarantees. It is proved that financial guarantees are a method of ensuring the fulfillment of customs obligations in violation of the conditions for granting tax exemptions, including in the customs regime of «transit». The volumes of transit through the customs territory of Ukraine from the EU countries for 2014-2020 are analyzed. The essence and signs of transit foreign economic operations are determined. Cases are described in which transit will be considered as interrupted transit (hidden import). Statistical data are presented, which show that a significant share of transit operations are recognized by the customs authorities of Ukraine as interrupted transit. The volumes of provided financial guarantees are investigated. The tasks performed by ensuring the payment of customs duties through the use of financial guarantees under the customs regime of transit have been established. The types and forms of financial guarantees are determined depending on the method of movement of goods and commercial vehicles in the customs regime «transit» (transit, internal transit, joint transit, cabotage transit). The monetary pledge is described, as well as the guarantee document in written or electronic form. The peculiarities of the use of cash collateral are outlined. The order of registration of the documents provided at application of financial guarantees on transit foreign economic operations is opened. The conditions for providing financial guarantees by type (individual, multiple, general) are clarified. The cases in which the Customer is sent a request for payment of customs duties are described. There are formulas for calculating customs debt and penalties in case of non-payment of customs duties by the guarantor. The latest changes in the legal field that have a positive impact on the institution of financial guarantees are identified. The priority directions of improvement of the institute of financial guarantees are offered.

Keywords: interrupted transit, state budget, customs payments, cash collateral, customs debt, financial guarantees.

List of references

1. Mytnyi kodeks Ukrainy [The Customs Code of Ukraine]. (2012, March 13). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/4495-17#n1165 [in Ukrainian].

2. Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy [Official site of the State Statistics Service of Ukraine]. http://www.ukrstat.gov.ua. Retrieved from: http://www.ukrstat.gov.ua [in Ukrainian].

3. Rishennia Rakhunkovoi palaty [Decision of the Accounting Chamber]. https://rp.gov.ua. Retrieved from: https://rp.gov.ua/upload-files/Activity/Collegium/2019/17-1_2019/R_RP_17-1_2019.pdf [in Ukrainian].

4. Porivnialnyi analiz fiskalnoho efektu vid zastosuvannia instrumentiv ukhylennia/unyknennia opodatkuvannia v Ukraini: novi vyklyky [Comparative analysis of the fiscal effect of tax evasion / avoidance instruments in Ukraine: new challenges]. https://case-ukraine.com.ua. Retrieved from: https://case-ukraine.com.ua/content/uploads /2020/09/CASE_Tax-avoidance.pdf [in Ukrainian].

5. Sudova vlada Ukrainy [The judiciary of Ukraine]. https://court.gov.ua. Retrieved from: https://court.gov.ua/userfiles/media/new_folder_for_uploads /main_site/ogl_ [in Ukrainian].

6. Postanova Kabinetu Ministriv Ukrainy «Pro zatverdzhennia Pereliku tovariv, vvezennia yakykh na mytnu terytoriiu Ukrainy ta/abo peremishchennia terytoriieiu Ukrainy prokhidnym ta vnutrishnim tranzytom zdiisniuietsia za umovy oboviazkovoho nadannia mytnym orhanam zabezpechennia splaty mytnykh platezhiv» [Resolution of the Cabinet of Ministers of Ukraine «On approval of the List of goods, importation of which into the customs territory of Ukraine and / or movement through the territory of Ukraine through transit and internal transit is subject to mandatory provision of customs duties to ensure payment of customs duties»]. (2012, May 21). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/461-2012-%D0%BF#n9 [in Ukrainian].

7. On some issues of ensuring the payment of customs debt in the transit regime [Analysis of the regulatory impact of the draft IFI order]. http://www.drs.gov.ua. Retrieved from: http://www.drs.gov.ua/analysis_ projects/nakaz-pro-deyaki-pytannya-zabezpechennya-splaty-mytnogo-borgu-v-rezhy [in Ukrainian].

8. Podatkovyi kodeks Ukrainy [Tax Code of Ukraine]. (2010, December 2). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/2755-17#Text [in Ukrainian].

9. Nakaz Ministerstva finansiv Ukrainy «Pro zatverdzhennia Poriadku vykonannia mytnykh formalnostei pry zastosuvanni rezhymu spilnoho tranzytu z vykorystanniam elektronnoi tranzytnoi systemy ta Poriadku
dopushchennia transportnykh zasobiv ta konteineriv do perevezennia tovariv pid mytnymy plombamy v rezhymi spilnoho tranzytu
» [Order of the Ministry of Finance of Ukraine «On approval of the Procedure for customs formalities in the application of the common transit regime using the electronic transit system and the Procedure for admission of vehicles and containers for transportation of goods under customs seals in the common transit mode»]. (2021, February 12). zakon.rada.gov.ua. Retrieved from: http://search.ligazakon.ua/l_doc2.nsf/link1/RE35871.html [in Ukrainian].

10. Tymoshenko, V. Zakhody z harantuvannia dostavky tovariv [Measures to guarantee the delivery of goods]. Retrieved from: http://www.visnuk.com.ua/ru/pubs/id/90009989 [in Ukrainian].

11. Nakaz Ministerstva finansiv Ukrainy «Pro zatverdzhennia form blankiv finansovykh harantii ta poriadku yikh zapovnennia» [Order of the Ministry of Finance of Ukraine «On approval of the forms of financial guarantee forms and the procedure for their completion»]. (2020, July 7). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/z0860-20#Text [in Ukrainian].

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About journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)


The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.


Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.


Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 250 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "