Instituto de Estudios Políticos y Derecho Público "Dr. Humberto J. La Roche"
de la Facultad de Ciencias Jurídicas y Políticas de la Universidad del Zulia
Maracaibo, Venezuela
Esta publicación cientíca en formato digital es continuidad de la revista impresa
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Vol.41 N° 76
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ISSN 0798- 1406 ~ De pó si to le gal pp 198502ZU132
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Vol. 41, Nº 76 (2023), 540-555
IEPDP-Facultad de Ciencias Jurídicas y Políticas - LUZ
Customs Policy as a Tool for Developing
Ukraine’s Export Potential
DOI: https://doi.org/10.46398/cuestpol.4176.32
Olha Todorova *
Olena Sydorovych **
Inna Gutsul ***
Paul Herasymiuk ****
Kateryna Krysovata *****
Abstract
The purpose of the article was to study the elements of the
legal regulatory mechanism in the eld of customs policy and
its impact on the development of export potential, to clarify the
essence of export potential and to study eective nancial and
non-nancial measures to support exports. The research methods
used were: monographic analysis, analysis and synthesis,
systemic, comparative and legal, generalization and forecasting
methods. The need to develop eective measures aimed at the development
of export potential has been substantiated. It has been shown that the rapid
reorientation of Ukrainian exporters to Western markets is possible only in
terms of establishing an eective customs policy and well-chosen nancial
measures of export support. It is concluded that improvement of customs
policy tools and implementation of European law standards into the
national legal system are the only possible ways to develop Ukraine’s export
potential and increase overall exports. It is emphasized that the formation
of modern customs policy of Ukraine should be based on modernization,
attraction of investments and integration of information technologies.
Keywords: customs policy; export potential; export policy; export policy;
foreign economic activity; export support measures.
* Candidate of Science of Public Administration, assistant professor of the Department of Public
Administration and Regionalism, Educational and Scientic Institute for Public Service and
Administration of the National University “Odesa Polytechnic”, Odesa, Ukraine. ORCID ID: http://
orcid.org/0000-0001-8065-9080
** Doctor in Economics, Professor, professor of the S. I. Yuriy Department of Finance, West Ukrainian
National University Ternopil, Ukraine. ORCID ID: http://orcid.org/0000-0002-4605-3533
*** PhD. in Economics, Associate Professor of the S. I. Yuriy Department of Finance, West Ukrainian
National University, Ternopil, Ukraine. ORCID ID: http://orcid.org/0000-0003-2281-5940
**** PhD. in Economics, doctoral student of the S. I. Yuriy Department of Finance, West Ukrainian National
University Ternopil, Ukraine. ORCID ID: http://orcid.org/0000-0002-6155-4571
***** PhD. in Economics, Associate Professor of the S. I. Yuriy Department of Finance, West Ukrainian
National University, Ternopil, Ukraine. ORCID ID: https://orcid.org/0000-0003-1147-8811
541
CUESTIONES POLÍTICAS
Vol. 41 Nº 76 (2023): 540-555
La política aduanera como herramienta para
desarrollar el potencial exportador de Ucrania
Resumen
El propósito del artículo fue estudiar los elementos del mecanismo
de regulación legal en el campo de la política aduanera y su impacto en
el desarrollo del potencial exportador, aclarar la esencia del potencial
exportador y estudiar medidas nancieras y no nancieras efectivas
para apoyar las exportaciones. Los métodos de investigación usados
fueron: análisis monográco, análisis y síntesis, sistémico, comparativo
y legal, generalización y métodos de previsión. Se ha fundamentado la
necesidad de desarrollar medidas efectivas encaminadas al desarrollo
del potencial exportador. Se ha demostrado que la rápida reorientación
de los exportadores ucranianos hacia los mercados occidentales solo es
posible en términos de establecer una política aduanera ecaz y medidas
nancieras de apoyo a la exportación bien elegidas. Se ha llegado a la
conclusión de que la mejora de las herramientas de la política aduanera y la
implementación de las normas de la ley europea en el sistema legal nacional,
son las únicas formas posibles de desarrollar el potencial de exportación
de Ucrania y aumentar las exportaciones generales. Se hace hincapié en
que la formación de la política aduanera moderna de Ucrania debe basarse
en la modernización, la atracción de inversiones y la integración de las
tecnologías de la información.
Palabras clave: política aduanera; potencial exportador; política de
exportaciones; actividad económica exterior; medidas
de apoyo a la exportación.
Introduction
As we know, state policy includes nancial, price, tax, customs,
investment, labor and employment policy, social protection, education,
science and culture, nature protection, environmental safety and nature
management. Customs policy as a part of state policy is based on the
existing political ideology, analysis of the economic situation and ways of
state’s development (Teremetskyi, 2012).
The eectiveness of customs policy depends on economic cooperation
with other countries in the eld of organization and implementation of
customs activities to solve both economic, organizational and legal issues.
Cooperation with the European Union (hereinafter – the EU) with the
aim of integration into European standards, norms and rules of trade
is currently one of the most important directions in the development of
542
Olha Todorova, Olena Sydorovych, Inna Gutsul, Paul Herasymiuk y Kateryna Krysovata
Customs Policy as a Tool for Developing Ukraine’s Export Potential
Ukraine’s customs policy. Active participation within international trade
is extremely important for the state, since it makes it possible to increase
the country’s income level through the attraction of foreign currency.
Therefore, the proper level of export-import operations is important in the
country’s foreign economic relations.
Since eective foreign economic activity is an important factor
in stimulating the country’s economic development, customs policy
instruments should be important levers for supporting export-import
operations and creating the most favorable conditions for the development
of the economy precisely because of the increase in exports.
The strategic role of export is that it expands national borders and
stimulates the development of national competitive producers and the
inow of investments into the country due to additional sales markets. It
is exports that help to attract additional income in foreign currency to the
country and at the same time to increase the national income. Therefore,
one of the strategic tasks of each state is to support and stimulate the
development of its exports.
A balanced and smart customs policy is a prerequisite for achieving
eective management of foreign economic activity aimed at solving
problems that block the increase in export potential.
Qualitative economic growth of the country is primarily possible due to
the implementation of export operations by its business entities. Nowadays,
successful economies are based on eective export activity, which is one
of the most important components of the balanced development of the
country’s economic system in the whole.
The country’s opportunities to reproduce its competitive advantages
within world markets will reveal the country’s export potential, therefore it
is important to analyze domestic and international approaches to realizing
export activities with the aim of forming nancial and non-nancial tools
to support domestic exporters. Similar studies will help to apply the legal
instruments of customs policy, which can assist to increase the volume of
exports as quickly and eciently as possible on the basis of the experience
of international countries.
The impact of exports on the implementation of foreign economic
activity is determined through the supply of competitive products and
services, the use of modern technical inventions and management ideas,
as well as the attraction of foreign investments. Therefore, the attraction
of investments into national economy, improvement of logistics processes,
introduction of modern information technologies into customs operations,
eective use of nancial and non-nancial tools for supporting Ukrainian
exporters are the key factors to increasing exports and improving the state
of economic processes in the country.
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1. Methodology of the study
The authors of the article have used dialectical and general scientic,
special methods of scientic research. Thus, the method of monographic
analysis assisted to clarify a range of problematic issues related to the
promotion of the country’s export potential, which were researched and
published by scholars in scientic publications.
The method of analysis and synthesis made it possible to generalize
information on the understanding of the concept of “export potential of the
country” and to form the authors’ point of view in regard to its essence,
while studying those legal instruments of customs policy that were able to
contribute to the increase of exports.
The elements of the customs policy mechanism, which are currently used
to increase the country’s export potential, were critically studied due to the
method of theoretical generalization. The comparative and legal method
made it possible to carry out a comparative and legal analysis of the customs
policy tools used in the practice of the countries with the most successful
economies to stimulate the country’s export potential. The systemic method
made it possible to conduct the study of the export potential of the country
as a dynamic system consisting of separate subsystems and elements.
The forecasting method made it possible to research the tendencies in
the development of export potential to increase exports and to improve
the country’s economic indicators. The method of generalization made it
possible to draw conclusions on the basis of the conducted research.
2. Analysis of recent research
It should be noted that there are enough works of scholars focused on
studying the export potential. However, most of the works were written
temporally before the strengthening of the integration processes of Ukraine
towards the EU. Besides, they are related only to a separate branch of the
economy and do not comprehensively study the country’s export potential.
Therefore, the legal toolkit of customs policy is being improved not
only due to the development of economic processes and transformations
in the economy in general, but also due to the integration of Ukraine into
the European community and bringing our legislation into compliance with
EU norms. This state of aairs, in particular, indicates the relevance and
necessity of conducting research on the chosen issue.
Scientic article by Lavriv (2016) is focused on studying theoretical
aspects of the formation of export potential. The issue of the impact of
export potential on the development of the economic complex of regions
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Olha Todorova, Olena Sydorovych, Inna Gutsul, Paul Herasymiuk y Kateryna Krysovata
Customs Policy as a Tool for Developing Ukraine’s Export Potential
in terms of the activation of European integration processes was studied
in the scientic work of Kozik (2015). Specic features and main directions
of state regulation of export activity were studied in the scientic article by
Lositska (2019).
Financial mechanisms of state support for export production were
researched in the scientic work of Skok (2016). The issue of the
transformation of Ukrainian foreign trade at the current stage was studied
in the scientic work of Kulytskyi (2015). Poklonsky et al., (2021) studied
the importance and prospects of Ukraine’s foreign economic policy towards
Latin America in 2021. Based on the results of the conducted studies by the
mentioned scholars we believe it expedient to direct scientic research on
clarifying the essence of the concept of “export potential” and the inuence
of legal means of customs policy on stimulating its development.
3. Results and Discussion
3.1. Theoretical foundations of studying the export potential of
the country in terms of the formation and implementation of
the customs policy
It is well-known that study of conceptual and theoretical principles is the
most important stage in the process of formation and development of any
scientic area. It also facilitates the optimization for the solution of practical
tasks and increasing the eciency of any professional activity (Berezhniuk,
2019). It is also applied to customs policy, which is a complex and specic
social phenomenon that requires general theoretical and concrete practical
study (Kormych, 2000).
Customs policy is a type of state policy, the main task of which is to
ensure the protection of national interests and national security of
Ukraine in political, economic, social, environmental and other spheres.
Conceptually, customs policy is based on the unconditional observance of
the principles for ensuring national interests and is carried out through the
implementation of relevant doctrines, strategies, concepts and programs
in the internal and external spheres of state activity in accordance with the
current legislation and international legal acts.
The basis of the customs policy is foreign trade policy, which is the system
of measures for the development of the country’s economic relations with
foreign partners. It covers the substantiation of the volumes of turnover,
geographical distribution and commodity structure of exports and imports.
Foreign trade policy by its content is the policy of international relations,
which both covers trade relations and extends to other foreign relations
of a specic state (diplomatic, economic, scientic and technical, cultural,
transport, etc.) and its citizens.
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CUESTIONES POLÍTICAS
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At the same time, the role of foreign trade in this process is special –
its implementation is the basis of customs policy (Kiyda and Shevchenko,
2020). The customs policy is aimed at regulating social relations that arise
in the process of actual movement of goods and transport means across the
customs border and should ensure the compliance with uniform rules for
crossing the border.
The unity of the state customs policy and the perspectives for the
development of relations in this area are ensured by the formation of its
main forms and tools on the basis of such basic foundations as the principles
of customs policy. The main principles of customs policy should include:
the principle of the rule of law, the principle of legality, the principle of
balancing the interests of the state, individuals and legal entities in customs
relations, the principle of inadmissibility of double taxation, the principle
of the unity of customs regimes and the principle of transparency and
publicity (Ivanov, 2018).
Therefore, the customs policy should be considered as the system
of principles and directions of state activity in the sphere of protecting
customs interests and ensuring customs security, regulating foreign trade
and protecting the domestic market, developing the economy of Ukraine
and its integration into the world economy.
One of the key directions of the customs policy is the creation of
appropriate conditions for foreign economic activity and trade liberalization,
which is a prerequisite for the development of export potential. However,
one should rst analyze the concept of “export” in order to reveal the
concept of “export potential”.
The concept of “export” is interpreted in the Customs Code of Ukraine as
a customs regime, according to which Ukrainian goods are in free circulation
outside the customs territory of Ukraine without obligations regarding their
re-import (Verkhovna Rada of Ukraine, 2012). If we consider export as one
of the factors aecting economic growth and integration of the country into
the world economy and trade, then it acquires features of potential (that
is, economic opportunities that can be used for the needs of society and its
well-being) (Lavriv, 2016).
There are many denitions of the concept of “export potential” in the
scientic literature, which are mainly based on revealing its economic
essence. In general, export potential is an independent and signicant
component of foreign economic opportunities of regional economic systems,
whose main roles to ensure the realization of competitive advantages
of domestic products and to increase their volumes on foreign markets
(Kozik, 2015). Most scholars consider the essence of export potential as
one of the indicators of economic and production eciency, which make
it possible to assess the ability of manufacturing enterprises to produce
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Olha Todorova, Olena Sydorovych, Inna Gutsul, Paul Herasymiuk y Kateryna Krysovata
Customs Policy as a Tool for Developing Ukraine’s Export Potential
competitive goods that meet international standards and can be alienated
at international markets.
Agreeing with this, we would like to add that the export potential of
the country is the main resource for increasing the eciency of foreign
economic activity and the main stimulating factor of the national economy
to produce export-oriented products.
Besides, the country’s export potential has an extensive system, since it
consists of the export potentials of all enterprises of a certain industry in a
specic region of the country. Therefore, the export potential is inherent
both to a certain enterprise and to a branch of the economy, a region
within the country, national economy, group of several countries that
realize this potential through the development of foreign trade, primarily
exports (Lavriv, 2016). Thus, the country’s export potential totally consists
of regional potentials, which are characterized by certain specic features
of development and specialization, and therefore have dierent potential
(Tymoeienko, 2014).
Figure No. 01: Compiled by the authors based on the source (Lavriv, 2016).
Export potential balances between production and economic potential.
However, it acts in the eld of customs policy rather as a goal and ways
to achieve it. The legal toolkit, which makes it possible to increase the
eciency of production and, accordingly, the export potential is used within
the framework of the formation and implementation of the customs policy.
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The trade and political role of the customs policy in today’s world
regarding the development of interstate integration relationship and
ensuring the competitiveness of Ukraine acquires special importance,
therefore it requires constant analysis and improvement. Considering the
importance of the issue of stimulating export activity, the customs policy
regarding exports also needs to be improved.
Since the goals of state regulation of customs activity in Ukraine include
the development of the sphere of export activity, it is necessary to analyze
those legal instruments that will help to achieve this goal. Such instruments
of the customs policy usually include: legislative framework, tari and non-
tari regulation, nancial measures, tax and credit slackening for entities
of foreign trade activity.
Some authors believe that the instruments of the customs policy also
include nancial (budgetary grants and awards, nancing of public services,
institutions and infrastructure, preferential export loans, insurance of
export contracts, provision of state guarantees to ensure the exporter’s
obligations, nancing of expenses for the implementation of scientic,
scientic and technical works) and non-nancial (government support
programs, tax benets, information support, diversication of sales
markets, improvement of the investment climate) tools (Sakhatskyy and
Ksonzhyk, 2016).
In addition, export support tools should also include: 1) creation of
a favorable regulatory environment in the eld of export activities; 2)
development of a legislative framework focused on the needs of exporters;
3) favorable credit policy in matters of export development (decreasing
the cost of credit resources, balanced exchange rate policy, maintenance
of price stability); 4) protection of the internal market in accordance with
WTO and EU rules and requirements; 5) creation of an export insurance
system; 6) organizational support for the development of exports (exhibition
activities, economic departments as part of foreign diplomatic institutions
of Ukraine); 7) informational and consulting support for exports State
support for Ukrainian exports (2022) (Ministry of Economic Development
and Trade of Ukraine, 2022).
Thus, it can be stated that the achievement of an eective customs policy
regarding international trade is possible only with the help of successful
application of export management mechanisms. However, there is a global
reorientation of Ukrainian exporters to the markets of EU countries in
connection with the political situation in the country, which requires
eective support from the state. Besides, the activities of exporters are
also complicated by the imperfection of national legislation in the eld of
foreign economic activity and the irrational customs policy, which supports
and stimulates domestic exports at an inadequate level.
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Customs Policy as a Tool for Developing Ukraine’s Export Potential
Such processes as the reorientation of Ukrainian exporters to Western
sales markets are accompanied by bringing Ukrainian products to the
EU sanitary, ecological and technical requirements, obtaining special
permits from the EU for the supply of certain types of products, the need
to modernize the logistics system and to improve domestic legislation in
the eld of currency regulation and foreign economic activity. The specied
processes are complex, therefore, the use of positive experience of countries
that occupy leading positions within international trade is particularly
useful for improving the mechanisms and instruments of the customs
policy in terms of regulating export activities.
3.2. International experience of stimulating the development
of export activity through increasing the eciency of customs
policy
According to the world experience, the most ecient and eective
strategy for integrating the economic system into the world economy is
a combination of the structural transformation of the national economy
with its focus on active export growth (Bikulova and Bondarenko, 2014).
Exporting countries, which are leaders within international trade, achieved
such results primarily with the help of a highly eective foreign economic
policy of the state. In particular, we talk about the successful application of
customs and legal mechanisms for managing export activities.
Therefore, one of the priorities of the customs policy is the state support
and assistance to domestic enterprises in increasing export volumes and
access to foreign markets combined with proper legal protection of their
economic and trade interests abroad. The implementation of international
experience in regard to the application of state export support tools has
great potential for overcoming obstacles and obvious shortcomings in the
domestic customs policy toolkit aimed at stimulating exports.
For example, the experience of China, the USA, Germany, and Japan
in stimulating export activity demonstrates the active use of insurance
and credit programs by these countries, as well as providing assistance
to fundamental innovative research and consulting activities in the eld
of exports, etc. (Lositska, 2019). In general, the study of the experience of
foreign countries regarding the implementation of an eective customs
policy in terms of export regulation and stimulation indicates the use of
similar mechanisms: provision of nancial assistance in the form of loans
or grants, informational support and studying new markets.
Therefore, the state system of support of export activity combines
various measures of foreign trade policy, where the key measures are: 1)
nancial measures to support exports (provision of subsidies, insurance,
crediting of exports); 2) non-nancial measures (advisory, information and
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organizational support for exporters); 3) state export support programs
(special nationwide and regional programs); 4) investment and innovation
development (stock market, investment banks); 5) creation of representative
oces of national companies abroad; 6) creation of institutions supporting
export activities (for example, export credit agencies).
It is also worth noting the special role of the program of international
nancial organizations and the program of international technical assistance
for SMEs in Ukraine in the eld of export and internationalization, which
are primarily aimed at promoting the growth of competitiveness of small
and medium-sized businesses with the aim of more successful exports.
Most of them relate to improving the organization of export activities,
increasing the skills of personnel, assisting in exhibitions or trade missions,
etc. For example, assistance from the European Bank for Reconstruction
and Development to increase the trade support program for export-
oriented companies, which is implemented in Ukraine by the EBRD through
Ukrgasbank. The United States Agency for International Development
(USAID) and its “Competitive Economy of Ukraine” Program is also one of
the most active in the eld of export support.
This Program provides nancing of trade missions and educational
programs for Ukrainian exporters. The German assistance program
“Deutsche Gesellschaft für Internationale Zusammenarbeit” provides
access to the most up-to-date information in the eld of trade through online
platforms (primarily in the mechanical engineering and creative industries
sector). The United Nations Industrial Development Organization
(UNIDO) actively promotes the export and internationalization of SMEs
in Ukraine through the implementation of projects and programs aimed
at increasing the competitiveness of enterprises by implementing the
modern management standards and technical regulation of product quality
(Analytical Center Industry4ukraine, 2020).
Therefore, the stimulation and development of exports occurs in two
main ways: through the formation of a favorable macroeconomic climate
and the creation of necessary export incentives for manufacturers and
exporters (Kulytskyi, 2015). Thus, the oered above measures to stimulate
export activity are subject to research in order to be implemented into
domestic practice taking into account national specics.
3.3. Priority areas of support and development of Ukraine’s
export potential
Support for export-oriented sectors of Ukraine’s economy requires
signicant attention, especially in wartime. The entire economy suers
from the war, and almost every sector needs state support and eective
customs policy. However, sectors that have the greatest export potential
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Olha Todorova, Olena Sydorovych, Inna Gutsul, Paul Herasymiuk y Kateryna Krysovata
Customs Policy as a Tool for Developing Ukraine’s Export Potential
need special attention from the state, because they are able to improve
economic indicators and stabilize the economy. It is obvious that the state
should oer eective measures to support the relevant sectors.
In addition, there is a rapid reorientation of exports to Western markets.
Therefore, exporters often face logistical problems, complications in export
promotion or encouragement for export promotion, and, in fact, problems
in exporters’ production activities due to the increase in production of
goods that can be exported. It is the reason that these problematic issues
need to be solved by top state institutions on a fast-track basis.
There is usually a small number of land checkpoints across the state
border among the challenges related to improving logistics to support
exporters and to speed up export operations, (Mazaraki and Kharsun,
2018). Therefore, increasing their number will speed up the time required
for export-oriented goods to cross the border and relieve already existing
checkpoints. In particular, we are talking about launching new road and
railway crossings, because the trac capacity of many checkpoints across
the state border does not allow to quickly implement the necessary volume
of goods turnover.
Transportation by railway will require special attention and resources,
since the railway track and sorting stations need to be modernized and
replacing goods wagons from broad to European track gage. Ukraine is
interested in the fastest and most eective implementation of projects for
the development of logistics routes and the construction of a new transport
corridor to the ports of Poland and Lithuania. Besides, the expansion of
river exports through the Danube will make it possible to speed up export
operations of agricultural products. Both Ukraine as an exporting country
and its international partners are interested in this.
The temporal implementation of customs operations at checkpoints
across the state border of Ukraine also needs optimization. Joint customs,
phyto-sanitary, veterinary and other types of control will help to speed up
customs procedures and, accordingly, will speed up border crossing. Such
solutions will facilitate speeding up export operations and reducing logistics
costs for exporters.
It is possible to help in optimizing the work of customs with the help
of introducing modern information technologies, which have a signicant
potential to increase the eciency of the work of customs authorities in
terms of improving trac capacity. International experience of introducing
articial intelligence systems into customs activities in Turkey, the USA
and many other countries is useful (Mikuriya and Cantens, 2020). It is
worth studying all permit procedures related to the implementation of
foreign economic activity and simplifying them as much as possible by
using modern digitalization capabilities (Muzhev, 2016).
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The next problem is related to the encouragement of exports and can be
solved by applying certain nancial instruments within the framework of
an eective customs policy. This includes, for example, the special regime
that was introduced by Ukraine’s partner countries and related to the
cancellation of customs duties and quotas (Regulation (EU) 2022/870).
Within the framework of nancial instruments of inuence on increasing
export eciency, we should also optimize export and pre-export insurance
of contracts in the eld of foreign economic activity.
Donor nancing of export promotion projects and preferential lending
for exports should be increased (Skok, 2016). Such actions will signicantly
strengthen the export-oriented component of the customs policy and
contribute to the involvement of Ukrainian enterprises into international
production series.
It is also important to reduce the tax burden on export-oriented sectors
that have suered signicant losses in regard to military operations
(primarily metallurgy, engineering, and the chemical industry). Such
decisions should refer to the exemption from paying rent for the extraction
of ore used in the production of domestic metal and temporary exemption
from paying the environmental tax. In addition, it is worth removing quotas
for the import of raw materials for the chemical industry, since the shortage
of raw materials due to the impossibility of ensuring their supply from
domestic enterprises actually stops the industry.
It is also advisable to review the decision on taxation of gas production
in Ukraine, especially during the ban on its export. The policy regarding
fuel and energy resources should be primarily aimed at preserving the
competitiveness of national enterprises and increasing the economic and
energy security of Ukraine (Andrusiv et al., 2021).
The toolkit of the customs policy has the opportunity to signicantly
increase the country’s export potential by updating the current legislation
in terms of promoting exports and supporting exporters. Therefore, the
formation of modern customs policy of Ukraine, which is based on eective
management decisions regarding foreign economic activity, should be
oriented on close cooperation with partner countries and demonstrate
the ability of the existing customs system to be changed towards the
modernization and integration of information technologies.
Conclusions
We note as a conclusion that the development of the export potential
of any country is proportional to the eciency and eectiveness of those
legal elements of legal regulation mechanism that are used in its customs
552
Olha Todorova, Olena Sydorovych, Inna Gutsul, Paul Herasymiuk y Kateryna Krysovata
Customs Policy as a Tool for Developing Ukraine’s Export Potential
policy. The more eective export promotion measures are applied, the
more rational the country’s customs policy will be and the more exports
will grow.
We believe that special attention should be paid to those sectors of
the economy that have the greatest export potential and are capable
of improving economic indicators. Ukraine should have both eective
measures for the rapid reorientation of exports to Western markets and
ways to solve logistical problems, nancial and non-nancial measures
to support exporters in order to increase the production of goods that
can be exported. It is possible to develop Ukraine’s export potential and
increase its exports due to the improvement of customs policy tools and
the implementation of European law norms into the national legal system.
At the same time, it is necessary to use the positive experience of
countries that occupy leading positions within international trade.
Besides, the formation of modern customs policy of Ukraine should be
based on eective management decisions regarding foreign economic
activity and pursue the goal of close cooperation with partner countries by
demonstrating the ability of the existing customs system to be changed in
the direction of its modernization, investment attraction and integration of
information technologies in the customs sphere.
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Esta revista fue editada en formato digital y publicada
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