Наукові праці Кіровоградського національного технічного університету. Економічні науки.
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Свідоцтво про державну реєстрацію у Міністерстві юстиції України: серія КВ, №15255-3827 ПР.
Затверджено наказом Міносвіти і науки України № 528 від 12.05.15р.
ISSN 2413-340X (Print)
Мови видання: українська, російська, англійська, періодичність - два рази на рік;
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Item Профілювання митних ризиків в системі забезпечення митної безпеки України(ЦНТУ, 2018) Несторишен, І. В.; Туржанський, В. А.; Несторишен, И. В.; Туржанский, В. А.; Nestoryshen, I.; Turzhanskyi, V.У статті проаналізовано сучасні тенденції здійснення митного контролю шляхом застосування ризикоорієнтованих інструментів митного контролю. Зазначено, що згідно вітчизняного законодавства форми та обсяги контролю обираються митницями на підставі результатів застосування системи управління ризиками. Досліджено сучасне нормативне забезпечення функціонування системи аналізу та управління митними ризиками. Проаналізовано етапи розроблення профілів митного ризику, алгоритм їх розроблення, а також процес їх формалізації відповідно до чинного законодавства. В статье проанализированы современные тенденции осуществления таможенного контроля путем применения рискоориентированных инструментов таможенного контроля. Отмечено, что согласно отечественному законодательству, формы и объемы контроля избираются таможнями на основании результатов применения системы управления рисками. Исследовано современное нормативное обеспечение функционирования системы анализа и управления таможенными рисками. Проанализированы этапы разработки профилей таможенного риска, алгоритм их разработки, а также процесс их формализации в соответствии с действующим законодательством. Integration of Ukraine into the world economy envisages the improvement of the control system during the movement of goods across the customs border. Topical issue features the implementation of control activities by public authorities in the context of the production model to ensure a balance between promoting economic operators of foreign trade and customs security software. Solving this problem involves the development of measures aimed at significantly simplifying customs formalities connected with the movement of goods across borders and customs declarations, optimization of control procedures carried out by the customs authorities under conditions of maximum detection and neutralization of threats and dangers of foreign economic nature. The automated system of analysis and management of customs risks is the determining place in this system of relations. The article analyzes the current trends of customs control through the use of risk-oriented instruments of customs control. In addition, the modern normative provision of the functioning of the system of analysis and management of customs risks is investigated. It is noted that according to the domestic legislation forms and volumes of control are selected by customs on the basis of the results of application of the risk management system. Implementation by SFS (their departments) analysis, detection and risk assessment, including information technology, to determine the form and scope of customs control include: identifying conditions and factors affecting the occurrence of risks; definition of areas of risk; definition of risk indicators; assessment of the probability of occurrence of risks and possible harm in case of their manifestation. It has been determined that risk management for determining the forms and volumes of customs control is carried out at strategic, tactical and operational levels. Income and fee bodies use such risk management tools as risk profiles; orientation; risk indicators; methodical recommendations for the work of customs officials on the analysis, identification and risk assessment; random selection for determining the forms and scope of customs control. One of the steps in developing and implementing a risk management system is the development of risk profiles, which are the means by which customs authorities use risk management in practice. Today, the main instrument used by the income and charges for system analysis of foreign trade operations are ACCS "Inspector", which includes Automated system of analysis and management of customs risks and specialized software and information systems that are part of the Single Automated Information System and provide event monitoring the delivery of goods to customs destination, customs value and classification of goods, etc. The said software is widely used, and for other tasks such as analysis of foreign trade operations during customs audits, on-line monitoring of goods in respect of which triggered some risk profiles, preparing statistical reports, control over certain operations, the sample data for user-defined parameters using advanced reporting tools and more. The authors analyze the stages of development of customs risk profiles, algorithm for their development, as well as the process of their formalization in accordance with the current legislation. Further improvement of the risk management system requires both the development of the general legal framework and the formation of regulatory support at the level of customs. In particular, the topical issues of streamlining of the right regulation of risk management are the further use by customs of the automated system of customs clearance from regional algorithms of automated analysis and risk assessment under customs declarations.Item Застосування інструментів COMPACT-моделі для уповноваженого економічного оператора в контексті надання спрощень економічним операторам(ЦНТУ, 2017) Туржанський, В. А.; Несторишен, І. В.; Turzhanskyi, V.; Nestoryshen, I.У статті описані підходи до запровадження інституту уповноваженого економічного оператора визначені Керівництвом The AEO Compact Model. Деталізуються етапи порівняння ризиків у COMPACT-моделі для уповноваженого економічного оператора та прийняття рішень за результатами даного порівняння. Пропонуються напрями імплементації європейської практики запровадження інституту уповноваженого економічного оператора основаної на The AEO Compact Model у вітчизняне митне законодавство. The article deals with the use of tools The AEO COMPACT (Compliance Partnership Customs and Trade) Model in the context simplifications of economic operators. The COMPACT framework is a methodology to perform such an assessment. Not only on a national level, but also on an international level, when more countries are involved. It is a flexible tool that can be used not just in the protection of the fiscal interests of a Member State or the Community, but also in the protection of the non-fiscal interests such as the protection of the external frontier of the Community (e.g. Supply Chain Security and Anti Smuggling). Integrated parts of the AEO COMPACT Model are the Risk Mapping method described in this document and the guidelines on standards and criteria. The economic operator applying for AEO status shall implement, in conformance with its business model and risk analysis, the systems, the procedures, conditions and requirements established in the Community Customs Code and the guidelines on standards and criteria. Customs and the economic operator shall work cooperatively toward realizing the commitment of the applicant in the risk assessment work outlined in this document. The customs authorities must audit that the applicant satisfies the requirements relevant for it's business and established in the Community Customs Code. The assessment of the operator’s risks is the cornerstone of the COMPACT framework. This assessment can be done by using the risk mapping method. Within the business community the risk mapping method is used to a great extent. Also the Customs can benefit by developing the risk mapping method to be used as a systematic method to the assessment and judgement of risks. Furthermore, a systematic approach is also needed to determine in what way a certified operator should be controlled and evaluated afterwards. The method is meant to prioritise risks by evaluating the likelihood and impact risks will have on the Customs’ objectives. It is a method that structures and supports the weighing and judging of risks. By using the risk mapping approach together with measures expressed in the COMPACT framework you will have a structured approach aimed at risk identification, risk assessment, control approach and the evaluation for continuous improvements. The risk mapping process originally consists of five basic steps: Step 1. Understanding the business (of an operator); Step 2. Clarify the customs’ objectives; Step 3. Identify risks (which risks might influence the customs’ objectives); Step 4. Assess risks (which risks are the most significant); Step 5. Respond to risks; what to do about the (remaining) risks. Proposed areas of implementation of European practices introduction of authorized economic operator, based on the AEO COMPACT Model, to the national customs legislation.Item Методика проведення органами доходів і зборів поглибленого аналізу зовнішньоекономічної діяльності суб’єктів господарювання(КНТУ, 2016) Туржанський, В. А.; Приходченко, Д. Є.; Жиленко, В. В.; Turzhanskyi, V.; Prykhodchenko, D.; Zhylenko, V.У статті відображена методика проведення органами доходів і зборів аналізу зовнішньоекономічної діяльності суб’єктів господарювання щодо дотримання законодавства з питань державної митної справи. Деталізуються етапи поглибленого аналізу зовнішньоекономічної діяльності суб’єктів господарювання. The article is devoted to developing of methodics of in-depth analysis of foreign business entities to comply with the laws of Ukraine on state customs. This methodic is proposed for use by officials of the State Fiscal Service of Ukraine within its authority. The technique includes methods and tools for analysis of foreign trade operations based on information available to the authorities of income and fees, including previous customs information that can be obtained from the customs of other countries. Methodology depth analysis includes the following steps: determining the scope of possible risks and negative trends; the selection of analysis; processing information sources relating to the chosen object of analysis; determine the variables that directly and / or indirectly affect the object of analysis; construction of possible scenarios violation of the law of Ukraine State customs; choice of instruments to test the scenario constructed violation of the law of Ukraine State customs; The direct analysis; summarizing the results of the analysis; measures for response analysis. The technique of in-depth analysis of foreign business entities have applied nature and approved by officials SFS Ukraine.