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Monitoring of fiscal revenue authorities in the field of customs legislation clarification and customs risk minimization

Author

Listed:
  • Fedir Tkachyk

    (Ternopil' National Economic University)

  • Kateryna Krysovata

    (Ternopil' National Economic University)

Abstract

The article shows the role of customs consulting in the activities of fiscal authorities and highlights the modern specifics of customs risks management. The monitoring of explanatory work on realization of customs and tax policy for the implementation of preventive initiatives to minimize the customs risks and documentary inspection was conducted. The strategic development priorities of consultancy activities of customs bodies in terms of minimizing customs offenses were proposed.

Suggested Citation

  • Fedir Tkachyk & Kateryna Krysovata, 2015. "Monitoring of fiscal revenue authorities in the field of customs legislation clarification and customs risk minimization," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 5, pages 10-13, May.
    • Handle: RePEc:uje:journl:y:2015:i:5:p:10-13
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