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Батанова Л.О., Кухарук І.О.

Проблемні аспекти застосування мита в Україні

Ludmyla Batanova*,  Iryna Kukharuk**

The problematic aspects of applyingduties in Ukraine

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Suggested citation:

Батанова, Л.О., Кухарук, І.О. (2018). Проблемні аспекти застосування мита в Україні. Lex Portus, 2, 158-168. https://doi.org/10.26886/2524-101X.2.2018.13

Batanova, L.O., Kukharuk, I.O. (2018). Problemni aspekty zastosuvannia myta v Ukraini [The problematic aspects of applying duties in Ukraine]. Lex Portus, no. 2, 158-168. https://doi.org/10.26886/2524-101X.2.2018.13 [in Ukrainian].

*Ludmyla Batanova. PhD in Law, Docent, Associate Professor of the Department of Maritime and Customs Law of National University “Odessa Law Academy” (2, Akademichna St., Odessa, Ukraine).

**Iryna Kukharuk. Student of National University “Odessa Law Academy” (2, Akademichna St., Odessa, Ukraine).

 

ABSTRACT

The article analyzes different approaches to the scientific definition “duty” like concept, as well as the author's definition of the term “duty”. It is determined that customs are characterized as general signs of customs payments, as well as special features distinguishing the duty among other mandatory payments. It was found that duty - a multifunctional phenomenon. Functions of “duty” are characterized and it is established that the duty always performs a protective function. The reasons for the classification of different types of duties were determined and the division of duties for types for certain reasons was made. It is proposed to allocate certain types of preliminary and final compensatory and anti-dumping duties based on the time of application of compensatory and anti-dumping duties. The types of import duty rates applied in Ukraine are described. It is clear that the procedure for applying the combined import duty rates is currently uncertain. It is established that Ukraine has undertaken to abolish import duties on most goods from the European Union. The role of export duty is analyzed. It is established that the export duty is primarily protective, and its cancellation can lead to negative consequences for the national economy, such as the deficit of natural resources that are subject to export duty and which are an important raw material, as well as a reduction in revenues to The State Budget of Ukraine. The article also highlights the specific features of the seasonal duty. The legislative procedure for the introduction of the seasonal duty, as well as cases of seasonal duty application in Ukraine, are analyzed. During the study of the regulatory framework, a number of deficiencies and gaps in national legislation, which regulates the procedure for the introduction of seasonal duties, have been identified. It is established that introduction of seasonal import duties in Ukraine under the current legislation is impossible. Possible ways of solving these problems are suggested. In particular, it is necessary to establish legislatively a reduced preferential rate as a condition for the application of the seasonal duty, as well as to amend the list of codes of goods for which seasonal duties may be established, since it contains references to such codes according to the Ukrainian Foreign Trade Act, which are missed in the Law of Ukraine “Customs tariff of Ukraine”.

 The key words: customs duty, taxes, import duty, export duty, seasonal duty, customs duty rates.

 

REFERENCES

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Kucherjavenko, N.P. (1997). Nalogovoe pravo [Tax law]. K., Konsum. [in Russian].

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Батанова Л. О., Кухарук І. О. Проблемні аспекти застосування мита в Україні. – Стаття.

У статті проаналізовано різні підходи науковців щодо наукового визначення поняття “мито”. Визначено, що миту притаманні як загальні ознаки митних платежів, так і особливі. Охарактеризовано функції мита та визначено підстави класифікації різних видів мита. З’ясовано, що порядок застосування комбінованих ставок ввізного мита є законодавчо невизначеним. Встановлено, що запровадження сезонного ввізного мита в Україні за чинним законодавством є неможливим. Запропоновано шляхи вирішення вказаних проблем.

Ключові слова: мито, митні платежі, податки, ввізне мито, вивізне мито, сезонне мито.

 

Батанова Л. А., Кухарук И. О. Проблемные аспекты применения пошлины в Украине. – Статья.

В статье проанализированы различные подходы ученых к научному определению понятия “пошлина”. Определено, что пошлине присущи как общие признаки таможенных платежей, так и особенные. Охарактеризованы функции пошлины и определены основания классификации различных видов пошлины. Установлено, что порядок применения комбинированных ставок ввозной пошлины является законодательно неопределенным. Установлено, что введение сезонной ввозной пошлины в Украине по действующему законодательству невозможно. Предложены пути решения указанных проблем.

Ключевые слова: пошлина, таможенные платежи, налоги, ввозная пошлина, вывозная пошлина, сезонная пошлина.

Editorial Board Address

Ukraine, Odesa, Fontanska Doroga, 23
National University “Odessa Academy of Law”,
Department of Maritime and Customs Law

Executive Secretary: Averochkina Tetiana, Doctor of Law, Senior researcher, Associate Professor, Head of the Laboratory of the Department of Maritime and Customs Law of the National University "Odessa Law Academy".

(096) 361-39-75; (095) 943-84-95;

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