DETERMINATION OF THE PLACE OF CUSTOMS PAYMENTS IN THE TAX AND FEES SYSTEM OF UKRAINE IN THE CONTEXT OF ENSURING THE ECONOMIC SECURITY OF THE STATE

Abstract

Attention is focused on the fact that taxes and fees are mandatory payments that must be paid by individuals and legal entities in accordance with the procedure established by law to the budget of the state or local self-government, in order to ensure the financial needs of the state, the implementation of its socio-economic programs and projects.

It has been proven that customs payment is a mandatory payment that is paid by an individual or legal entity when moving goods across the country's customs border, or when performing other customs operations, such as import, export, transit, etc.

It was established that customs payments occupy a special place in the system of taxes and duties of Ukraine. This is explained by the fact that customs payments make up not only a large share of revenues to the state budget, but also act as an important tool for regulating the country's foreign economic activity. In addition, the fact that customs payments are an important means of combating smuggling and illegal movement of goods across the state border is indisputable.