DUTY AS AN INSTRUMENT FOR FOREIGN ECONOMIC ACTIVITY AND ITS ROLE IN CUSTOMS POLICY OF UKRAINE

In the article the theoretical principles and the domestic practice of customs taxation and practical aspects of increasing the effectiveness of the fiscal and regulatory potential of customs duties are investigated. Theoretical questions of formation of effective customs policy of Ukraine are researched. The customs role is defined in the context of the general budget revenues of Ukraine. Analysis of a set of practical measures to improve fiscal value in regulated foreign economic activities.