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Information × Registration Number 0217U003130, 0116U003659 , R & D reports Title Research issues of implementation of articles of the Customs Code of Ukraine on the definition, monitoring and correction of customs value popup.stage_title Head Fradynskyy Alexandr Anatoliyovich, Registration Date 19-01-2017 Organization National university of state tax servise of Ukraine popup.description2 Scientific report: 312 pp., 9 fig. 5 Table .; 6 applications; 86 sources. Object of study - the customs value of goods transported through the customs border. Purpose - to develop proposals to improve standards of customs legislation of Ukraine concerning the regulation process definition, monitoring and adjustment of customs value. The method of research - to achieve this goal in the study used the following methods: a method of synthesis and analysis, deduction and induction, comparison, generalization, abstraction, dialectical cognition (for zyasuvannya essence of the concept of "customs value of goods" and form the theoretical basis of the study), the method comparative legal knowledge (for research and comparison vitchyzyanoho customs rules and international customs laws), statistical and analytical methods (for analysis and assessment of judicial practice in cases related to appeals of decisions of income and fees), systems analysis (for develop proposals and practical recommendations for improving the regulation mechanism of control of customs value). Results and novelty. The scientific novelty of the work is to develop scientifically based proposals for improving standards of customs legislation of Ukraine concerning the regulation process definition, monitoring and adjustment of customs value, taking into account the results of the analysis of the practice of judicial decisions taken on the consideration of disputes on customs value among the participants of customs legal relations. The most crucial results of the study are: - Study the legal and economic substance of the category "Customs value of goods"; - Critical analysis of the national legal framework on customs value; - Study the European experience in the identification, correction and control of the customs value of goods; - Comparative analysis of articles of the Customs Code of the Customs Code of Ukraine and the European Union's customs value; - Analysis and assessment of judicial practice in cases related to appeals of decisions of income and fees in the customs value control; - Conceptual basis of amendments to the Customs Code of Ukraine regarding customs valuation methods and its definition and practical implementation of some articles of the Customs Code of Ukraine; - Especially the use of accounting documentation to confirm the declared customs value in the context of which the draft provisions on the use of accounting documents in determining the customs value; - Features determining the customs value of vehicles crossing the customs border. The results of scientific research obtained prior act of implementing the results of the research on possible practical implementation of the results of the analysis of court decisions in the context of appeal against decisions on adjustments to the customs value of Khmelnitsky custom DFS (from 10. 08. 2016) and Act Implementation (use) the results of research "Research issues of implementation of articles of the customs Code of Ukraine on the definition, control and adjustment of the customs value of goods." THE CUSTOMS VALUE, CUSTOMS VALUATION, CUSTOMS VALUE CONTROL, ADJUSTMENT OF CUSTOMS VALUE, JUDGMENT TO ADJUST CUSTOMS VALUE. Product Description popup.authors Запорожець О. Ф. Марчуков А. С. Молдован Е. С. Нагорічна О. С. Попель С. А. Прус Л. Р. Романюк У. В. Руда Т. В. Хома В. О. Царенко В. І. popup.nrat_date 2020-04-02 Close