Improving customs administration as a tool of state financial control
Abstrakt
The purpose of this paper is to examine the role of customs administration in the state financial control system, analyze its impact on ensuring the proper collection of customs duties and generating state budget revenues, and identify key areas for improving customs administration mechanisms in the context of martial law and European integration processes.
Bibliografia
State Revenue Strategy until 2030. URL: https://mof.gov.ua/storage/files/ National%20Revenue%20Strategy_2030_.pdf
Record UAH 716 billion in budget revenues: trends shaping the structure of customs revenues in 2025. URL: https://customs.gov.ua/news/zagalne-20/post/ rekordni716-mlrd-grn-do-biudzhetu-tendentsiyi-shcho-formuvali-strukturu-mitnikh-nadkhodzhenu-2025-rotsi-2624 (date of access: 18.03.2026).
Almost a quarter of cases of customs rules violations in 2025 were settled through compromise. URL: https://customs.gov.ua/news/zagalne-20/post/maizhe-chvert-spravpro-porushennia-mitnikh-pravil-u-2025-rotsi-vregulovani-shliakhom-kompromisu-2652 (date of access: 18.03.2026).
