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UDC339.543(477):339.922
 
MELNYK Tetiana,
Doctor of Economics, Professor, Head of Department of international economic relations
of Kyiv National University of Trade and Economics
 
DIACHENKO Olha,
Ph.D. in Economics, Associate Professor of Department of international economic relations
of Kyiv National University of Trade and Economics 

INSTITUTIONAL PROVIDING OF CUSTOMS REGULATIONS OF UKRAINE IN TERMS OF EUROPEAN INTEGRATION 

Background. European integration processes require improvement of institutional preconditions for cooperation between Ukraine and the EU. The economic growth of the country depends directly on proper institutional environment. Customs reform is declared a priority by Government of Ukraine and the concept of reforming the system, implementing state tax and customs policy, which provides fundamental changes in the structure of the customs authorities, such as centralized customs, is approved. It is advisable to find out whether such reorganization will facilitate and ensure the processes of European integration, or create unnecessary problems.
Analysis of recent research and publications. Problems of institutional support of customs authorities are highlighted in many works of scientists and practitioners. However, there are some issues that need critical rethinking of approaches to the study of effectiveness in the implementation of customs reform in Ukraine and prospects of the current reforms.
The aim of the research is to assess the current state of the institutional environment of customs regulation towards European integration and prospects for its development in the context of the concept of reforming the system, implementing tax and customs policy.
Materials and methods. The information base of the work is presented by works of domestic scientists and practitioners in the sphere of customs regulation, analytical reports of international organizations, and statistic data. The survey is conducted with the use of general scientific methods: system analysis, synthesis, theoretical generalization and comparison.
The results of the research. Assessment of the institutional environment of customs regulation in Ukraine towards European integration, the status and prospects of its development in the context of the concept of reforming the system of customs authorities was performed. The causes of reform undesirable effects were identified. Experience of structure formation of the customs authorities in developed countries was analyzed.
Conclusion. Modernization of Customs Service is needed in Ukraine. Currently, among all functions of customs the fiscal one is dominated, i.e. filling the state budget, while ignoring the function of control under the external economic operations, security and combating smuggling. The main objective of the proposed concept of reforming the State Fiscal Service of Ukraine is a centralization of functions. However, centralization of customs without taking into account the specifics of the customs authorities can lead to excessive bureaucracy of customs formalities, braking foreign economic activity and enhancing corruption. Reform of customs should take place, taking into account the specifics of the customs authorities, using the best practices of the developed countries. 

Keywords: customs, customs regulations, institutional support, customs reform, the concept of reforming the State Fiscal Service. 

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