DOI: https://doi.org/10.18371/fcaptp.v2i25.136463

ESTIMATION OF THE EFFICIENCY OF POST-CLEARANCE AUDIT

А. А. Kapeliush, S. V. Shevchuk

Abstract


Inthereasons of globalizationand a number of challenges today, the task of improving the quality of cooperation between customsauthoritiesand business, customsauthoritiesofother countries, and internation alinstitution sisveryurgent need. Accordingly, theissue of improving the efficiency of customsauthorities, and, particulary, post-clearanceaudit, requires special attention. The authorsproposeaninte gratedandholistic system of criteries forestimation of the effectiveness of post-clearanceaudit. It's so important for the analysis of the degreeofachievement of the setgoals, diagnostics of problems and "weaknesses". That system in cludessuchcriteries: the effectiveness of control and verification work; efficiency of personnel support; effectiveness of budgetfinancing; fiscalefficiency. The essence of eachcriterionisreflectedby a group of specificin dicators. For a directestimation of the effectiveness of post-clearanceaudit, a methodological approachhas been developed that includestwostages: evaluatio-normative andfinal. This approachcanbeused bothtoassess the overalleffectiveness of the post-clearanceaudit system, and touseto analyze the activities of some fiscal departments.


Keywords


post-clearanceaudit; customs control; effectiveness; customsauthorities; customs payments; foreign economic activity.

References


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Customs Audit Guide. TAXUD, 2014; Customs blueprints. Pathways to better customs. Directorate General for Taxation and Customs Union. Luxembourg: Publications Office of the European Union, 2015. 140 с.

Customs blueprints. Pathways to better customs. Directorate General for Taxation and Customs Union. Luxembourg: Publications Office of the European Union, 2015. – 140 р. – URL : http://www.pedz.uni-mannheim.de/daten/edz-h/gdz/09/reckon_report_sep2009.pdf (Last access: 2017).

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EU-Ukraine Association Agreement. Title IV: Trade and Trade-related Matters. 356 р. – URL : http://ukraine-eu.mfa.gov.ua/en/page/open/id/2900 (Last access: 2017).

Guideline for post-clearance audit of World Customs Organization, 2015. – URL : www.wcoomd.org.





Copyright (c) 2018 А. А. Kapeliush, S. V. Shevchuk

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ISSN (print) 2306-4994, ISSN (on-line) 2310-8770