The fiscal function of the customs authorities of Ukraine in the conditions of the legal regime of martial state: analysis of the problems in the context of the decisions of the higher government bodies

The article analyzes the problems of implementation of the fiscal function by Ukrainian customs authorities during the legal regime of martial law in the context of the decisions of higher state authorities. The significance of the fiscal function of the customs authorities of Ukraine for filling the revenue part of the State Budget of Ukraine in the pre-war period and after the beginning of the full-scale invasion of the russian troops on the territory of Ukraine was researched. The approach to reforming the customs authorities of Ukraine based on the priority of the fiscal function is critically evaluated. The necessity of using modern trends in the organization and functioning of customs administrations in the developed countries of the world during reforms of the Ukrainian customs authorities is indicated, which primarily consist in changing approaches to understanding the activities of customs authorities of Ukraine not only as fiscal, but also as protective and regulatory. In the course of the analysis of the normative legal acts of the government and the parliament, adopted with the aim of stabilizing the situation in the economy of Ukraine after the beginning of the full-scale invasion of the russian troops on the territory of Ukraine, a number of shortcomings of the rule-making activities of these higher state authorities were revealed, which led to the failure of the state budget to receive significant amounts of customs payments. Based on the study of the norms of acts of the Verkhovna Rada of Ukraine and the Cabinet of Ministers of Ukraine, changes to the relevant normative legal acts were proposed, which could improve the state of implementation of the fiscal function of the customs authorities of Ukraine in the first weeks after the introduction of martial law on the territory of Ukraine. It has been established the need to involve employees of specialized units of the State Customs Service of Ukraine in the development of normative legal acts that affect the implementation of the fiscal function by the customs authorities of Ukraine. It is indicated the basic directions of improvement of the regulatory and legal regulation of the activity of the customs in the implementation of their fiscal function.