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Information × Registration Number 0214U002925, 0111U006923 , R & D reports Title Regulatory aspects of identification and control of the customs value of goods: the nature, problems and areas of improvement popup.stage_title Head Berezhnyuk Ivan Grygorovych, Registration Date 31-01-2014 Organization State Scientific Research Institute of Customs Affairs popup.description2 Report Rep. 168, p. 3 sections , 13 Fig. 6 Table., Bibliography : 103 names of references, 3 applications. Object of study - the customs value of goods as a tax base. The aim of this research work is to develop proposals to improve Ukraine's legislation on customs valuation , based on the results of the study of economic and historical aspects of national and international legal regulation on the definition and control of the customs value, finding possible solutions to the identified problems. Research Methods . Applied general scientific and empirical methods of economic and legal sciences, based on a systems approach , the general methods of research , including historical approach to reflect the genesis of the formation of the customs and tariff relations , methods of analysis: comparison , systematization and synthesis , and tabular and graphical methods. The survey results are the basis for the improvement of legal acts on issues of determination and control of the customs value of the goods in two aspects: installation procedure for calculating the numerical value of the customs value of goods , development of mechanisms for control by the customs authorities declared customs value. A draft legal acts ( laws and regulations of the Cabinet of Ministers of Ukraine ). Scientific novelty of the research lies in the further development of the concept of ' goods' customs value ' further scientific substantiation of its elements, the development of new grounds for classifying human declarant and the person it represents. Keywords: CUSTOMS VALUE , TARIFF AND NON-TARIFF REGULATION , METHODS FOR DETERMINING THE CUSTOMS VALUE , THE ADJUSTMENT OF CUSTOMS VALUE, TAX BASE, GATT. Product Description popup.authors Бережнюк І.Г. Жданова В.П. Корнійчук О.О. Овчарук І.Г. Примак А.Ф. Суворов В.В. Терещенко С.С. Хабло Г.О. Хома В.О. Царенко В.І. popup.nrat_date 2020-04-02 Close