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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 3 (57)

Published: 2021.09.28

DOI: 10.37128/2411-4413-2021-3

Description:
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.

Read about journal

THE ORETICAL AND LEGAL ASPECTS OF APPLICATION OF FINANCIAL GUARANTEES FOR TRANSIT FOREIGN ECONOMIC OPERATIONS

DOI: 10.37128/2411-4413-2021-3-9

PDF Повернутись

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).

Annotation

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].

All journal issues

About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).