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Information × Registration Number 0220U000237, 0118U004103 , R & D reports Title Conceptual framework for the development of tax and customs expertise in Ukraine popup.stage_title Head Sushkova Olena Yevgenievna, Registration Date 24-01-2020 Organization National university of state tax servise of Ukraine popup.description2 Report on NNTR: bas. text - 385 pp., 53 tabl., 36 drawings, 3 appliс., 80 literary sources. CUSTOMS CONTROL, TAX CONTROL, SPECIALIZED CUSTOMS LABORATORY, CUSTOMS AND TAX EXPERTISE, INTERNATIONAL STANDARDS FOR EXPERT ACTIVITY. Object of research - public relations in the tax and customs sphere, connected with organization and conducting of examinations. The purpose of the work - defined the concept of the development of the system of tax and customs expertise in Ukraine in light of the current and future needs of the state and modern advanced international experience. Methods of research - historical and logical (for the assessment of domestic and world practice of tax and customs expertise); extrapolation (in determining the possibility of implementing the existing world experience in domestic practice of expert activity in the tax and customs spheres); systematization (with a generalization of normative base, scientific literature on the subject of research); logical generalization (when drawing conclusions and recommendations on how to develop a system of tax and customs expertise in Ukraine); formally-logical (to identify the features and shortcomings of legislation regulating public relations in the field of expert activity in the tax and customs fields related to the formation of conceptual foundations for the organization of the organization and implementation of tax and customs expertise in Ukraine); economic-statistical and scenario (in assessing the expected effects of the implementation of innovations proposed during the scientific research); graphical and tabular visualization methods. The organizational and legal aspects of forming the conceptual foundations for the development of the system of tax and customs expertise in Ukraine are investigated. The approaches to improving the research (analysis, expertise) in the tax and customs areas of Ukraine are grounded, taking into account the results of assessing the current state and practice of conducting them. The legal and regulatory framework of the European Union has been analyzed, in particular, the requirements of the legislation of the European Union concerning the work of customs laboratories are summarized and systematized. Based on the assessment of the best world practices of customs and tax expertise from the standpoint of the possibility of their use in domestic practice, the concept of development of the system of tax and customs expertise in Ukraine has been formed. Drafts of normative legal acts on improvement of expert activity in tax and customs spheres have been developed. Methodical recommendations for evaluating the efficiency of the Tax and Customs Department of the GFS are structured. The Concept of Development of the System of Tax and Customs Expertise in Ukraine has been formed, and a roadmap for its implementation has been developed, taking into account international requirements. The theoretical positions and individual practical experience gained on the results of NNTR can be used in the development of teaching and methodological support of special disciplines of the Department of Customs and Department of Commodity and Technogenic and Environmental Safety of the University of the State Fiscal Service of Ukraine, preparation of graduate projects of masters and involvement of students in research work , conducting thematic scientific and communicative activities. Such a combination of science and educational process will enhance the quality of the training of specialists, will allow students to obtain qualitatively new knowledge in the field of state customs business, to understand the specifics of the practice of conducting expert activities in the tax and customs spheres. The implementation of the NNTR results in the practical implementation will allow to strengthen the qualitative component of the control work of the structural subdivisions of the State Fiscal Service of Ukraine, which is entrusted with the functions of ensuring compliance with the norms of customs legislation and international treaties of Ukraine. Product Description popup.authors Ємець А. В. Єфіменко Л. Л. Борейко Н. М. Грабарчук М. М. Костенко А. О. Пунда О. О. Сушкова О. Є. Трубіна М. В. Федчишина В. В. popup.nrat_date 2020-04-02 Close