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UDC 336.41
POST-CLEARANCE AUDIT AS A TOOL TO ENSURE THE EFFECTIVE CUSTOMS CONTROL
© 2014 KHARKAVYI M. 0.
UDC 336.41
Kharkavyi M. O. Post-Clearance Audit as a Tool to Ensure the Effective Customs Control
The article is aimed at studying of post-clearance audit as a tool for customs control and the means for implementation of the State customs policy. The current situation of practice of audit after release of goods in free circulation, as abroad, so in Ukraine, was analyzed. This allowed to highlight the most common violations of tax and customs legislation concerning the release of goods in free circulation into the customs territory of the State. Methods to select entities of foreign economic activity to carry out control measures based on audit techniques were grounded, organizational approaches to the implementation of post-clearance audit were identified. Selection of the phases of post-clearance audit allowed to determine this form of customs control as a complex process characterized by clearly defined procedures in the planning, preparation and conduct of the audit. The study has allowed to outline the priorities of the implementation of post-clearance audit at the fiscal authorities level with a view to the implementation of an integrated approach to the identification of possible violations of tax and customs legislation when transferring goods across the customs border of Ukraine.
Key words: customs policy, customs system, customs control, audit, customs value, documentary control, fiscal authorities. Pic.: 2. Tabl.: 4. Bibl.: 13.
Kharkavyi Mykola O. - Applicant, Department of Taxes and Fiscal Policy, Ternopil National Economic University (vul. Lvivska, 11, Ternopil, 46020, Ukraine) E-mail: mykola.kharkavyi@gmail.com
УДК 336.41
Харкавий М. О. Постмитний аудит як нструмент забезпечення ефективного митного контролю
Стаття присвячена дотдженню постмитного аудиту як нструмен-ту митного контролю та засобу реал'ваци митноi полтики крайни. Проаналiзовано сучасний стан застосування аудиту тсля випуску то-варiв у вльний об'г закордоном i в УкраЫ. Це дозволило виокремити найб'шьш поширеш порушення податкового та митного законодав-ства при випуску товар'в у в'шьний обг на митну територю кра'ш. Об-(рунтовано способи в'дбору суб'ект'ю зовнiшньоекономiчноi д'тльностi для проведення контрольних заход'в, що (рунтуються на методах аудиту, i визначено органiзацiйнi тдходи щодо реал'ваци постмитного аудиту. Вид'шення етатв проведення постмитного аудиту дозволило визначити дану форму митного контролю як складний процес, що характеризуется чтко визначеними процедурами на етапах плануван-ня, тдготовки та проведення аудиту. Проведене дотдження дало можливкть окреслити пр'юритети реал'ваци постмитного аудиту на р'вш фскальних оргашв з метою запровадження комплексного тдходу до виявлення можливих порушень податкового та митного законодав-ства при перемщенн товар'в через митний кордон Украни. Ключов'1 слова: митна полтика, митна система, митний контроль, аудит, митна варткть, документальна перев'рка, фккальш органи. Рис.: 2. Табл.: 4. Ббл.: 13.
Харкавий Микола Олександрович - здобувач, кафедра податт i фк-кально1 полтики, Тернотльський нацональний економiчний ушверси-тет (вул. Льв'вська, 11, Тернотль, 46020, Украна) E-mail: mykola.kharkavyi@gmail.com
УДК 336.41
Харкавый Н. А. Посттаможенный аудит как инструмент обеспечения эффективного таможенного контроля
Статья посвящена исследованию посттаможенного аудита как инструмента таможенного контроля и средства реализации таможенной политики страны. Проанализировано современное состояние применения аудита после выпуска товаров в свободное обращение за рубежом и в Украине. Это позволило выделить наиболее распространенные нарушения налогового и таможенного законодательства при выпуске товаров в свободное обращение на таможенную территорию государства. Обоснованны способы отбора субъектов внешнеэкономической деятельности для проведения контрольных мероприятий, основанных на методах аудита, и определены организационные подходы к реализации посттаможенного аудита. Выделение этапов проведения посттаможенного аудита позволило определить данную форму таможенного контроля как сложный процесс, характеризующийся четко определенными процедурами на этапах планирования, подготовки и проведения аудита. Проведенное исследование позволило очертить приоритеты реализации посттаможенного аудита на уровне фискальных органов с целью внедрения комплексного подхода к выявлению возможных нарушений налогового и таможенного законодательства при перемещении товаров через таможенную границу Украины. Ключевые слова: таможенная политика, таможенная система, таможенный контроль, аудит, таможенная стоимость, документальная проверка, фискальные органы. Рис.: 2. Табл.: 4. Библ.: 13.
Харкавый Николай Александрович - соискатель, кафедра налогов и фискальной политики, Тернопольский национальный экономическмй университет (ул. Львовская, 11, Тернополь, 46020, Украина) E-mail: mykola.kharkavyi@gmail.com
The development of market relations and their relative stabilization at the beginning of the first decade of the 21st century determined top priorities for realization of long-term objectives concerned with ensuring effective mechanisms of implementing the customs policy of Ukraine, which implied utilization of the duly organized institutional environment. The effects of the world financial crisis and liberalization processes in the international trade have made adjustments to implementation of the state economic policy and have set contradictory objectives before the agencies responsible for the development and implementation of the customs policy, namely: to ensure filling of the budget within the context of reduced tariff protection and to propose less time-consuming procedures for customs
formalities. The reserves required to meet these objectives are implicit in improving the customs control system and aligning it with the world standards.
The experience of the developed countries of the world suggests that an efficient system of control overthe movement of goods and vehicles across the customs border appears as a crucial factor in the development of the customs infrastructure, customs laws and introduction of new customs control mechanisms which are employed by the revenue bodies to decrease the time required for customs clearance. Simultaneously, simplified customs formalities do not permit applying measures of control to all cargoes, which entails uncertainty and the risk of non-observance of customs laws. As a result, the World Customs Organization
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recommends implementing measures of control after release of goods into free circulation within the customs area of the country through audit methodswith a view to minimization of mistakes, detection and prevention of negative developments caused by misuse.
Within the context of the development of new economic standards, the tasks of the revenue bodies tend to consist in controlling the goods movement and ensuring due financial security of the state through filling the state budget and protection of the national interests. Widely discussed in the scientific literature are the mechanisms which ensure efficient post-clearance audit within the context of reforming the mechanism of duty and customs payment administration. Scientific evaluation of formation of a modern customs control system and determination of the role of the post-clearance audit in it are presented in the works by A. Ahapova, I. Berezhniuk, O. Vakulchyk, T. Yednak, I. Ivancha, I. Shku-ratova. However, the problems of organization of documentary audits concerned with observance of customs laws, cooperation of structural units of the fiscal service while planning and conducting monitoring and control measures, as well as the proceduresof conducting them by customs offices still remain outstanding.
Implementation of customs control principles requires closing the gaps in research concerned with providing rationale for measures of control over foreign economic operations, establishing weaknesses in carrying out post-clearance audit and outlining the prospective directions for improvement of customs administration.
Protection of the customs interests and security of Ukraine is ensured through explicit fiscal focus of the customs policy. However, the regulating and controlling functions which are employed by the state to regulate movement of goods and exercise control over adherence to the requirements of tax and customs laws of Ukraine should come to the fore alongside the fiscal function. The problem of effective control over completeness and timeliness of duty and customs payments is relevant considering the constant-
ly changing market conditions, emerging new schemes of minimization of the customs value, manipulation of classification of the goods being moved, and fraud associated with importing goods on favorable and preferential terms. Such factors result in the search for and constant improvement of technologies, methods of optimization and enhancement of customs control forms.
Customs control is exercised with a view to protection of economic and financial interests, ensuring safety of the environment and activities of the population. It appears not only as a significant component in the customs system of the state, but as the principal tool employed by the revenue bodies to identify and evaluate the risks of undesired developments in the customs process management. Simultaneously, customs control is an important functional element of the customs system of the country (Fig. 1).
The definition of customs control is outlined in the Customs Code of Ukraine (CCU) and the Framework of Standards to Secure and Facilitate the Trade. Overall, this definition is used to refer to a set of measures employed by the central executive bodies with a view to ensuring the minimum of customs formalities required by the customs laws of the country [6; 8]. Customs formalities, being a set of actions of revenue body officers, are aimed at detection of finance-related violations of customs laws.
From the economic perspective, customs control is a type of state control as a legal form of customs activities and is viewed as a way of customs policy implementation. The objective of customs control is detection, removal, and prevention of violation of customs regulations by using various measures of control [7, p. 9].
Such measures of control are indicated in customs laws and are implemented through an integral system of customs control forms. Customs control is conventionally subdivided into two types: 1) documentary audit; 2) actual audit. Most attention is paid to customs control types from the financial perspective, since documents serve as the basis for not only transit of goods across the border, but assess-
COUNTRY CUSTOMS SYSTEM
FUNCTIONAL ELEMENT
■ Customs control
■ Declaration and customs clearance
- Mechanism of assessment and settlement of customs payments
■ Financial, informational and logistical support
ORGANIZATIONAL ELEMENT
I
Fiscal Service
I
Regional Fiscal Service administrations
I
Customs offices
I
Customs stations
COMPONENT ELEMENT
Customs tariff and non-tariff methods
Customs regimes -<
Customs formalities •<
Customs payments
Customs preferences
Fig. 1. The role of customs control in the customs system
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ment and payment of taxes, validation of goods declaration as well.
Nevertheless, the time and development of foreign trade relations between countries set their own requirements for extension of the modern customs control mechanisms. It is conditioned by a number of factors, of which the main factor is inclusion of the customs system in the range of financial and economic mechanisms of state control being a result of liberalization of foreign trade and establishment of market relations in Ukraine.
The leading role in implementation of customs control forms is assigned to customs offices which the CCU describes as customs authorities which ensure a third of tax and duty revenues received by the State Budget of Ukraine {Table 1).
Indices presented in Table 1 suggest that customs offices ensure state budget revenues amounting to 35-36% of the overall tax receipts. However, there was an increase in tax receipts ensured by customs authorities over the period from 2010 to 2013: whereas in 2010 this index made 85911.4 mln UAH, in 2013 it reached 119053.5 mln UAH. This tendency can be explained by various factors which produce an effect on the performance of the revenue side of the budget: 1) increase in the volume of foreign trade in goods; 2) change in the foreign currency exchange rate; 3) change in the market situation; 4) change in the approaches to control over the goods and vehicles moved across the customs border.
Within the context of free trade, for economic operators, facilitation of customs clearance of goods and vehicles is a priority in the activitiesof customs authorities; however, loosening of the customs control is unacceptable. For this reason, documentary audit being essentially customs control exercised after release of goods into free circulation appears as a crucial form of customs control.
In scientific and practical works this form of control is referred to as post-clearance audit control. Its main objective consists in implementing a new philosophy of customs control, tightening control after release of goods into free circulation, detecting possible financial violations, and improving the financial discipline of participants in foreign economic activities. However, a challenging economic situation requires that revenue bodies intensify measures of control in this sphere by increasing the administrative influence on theprocess of charging the duty and customs payments. The most important aspects of organization of state control over movement of goods across the customs border exercised by revenue bodies are: control over the customs value; customs expert examination; classification work; control over establishment of the country of origin; risk management; post-clearance audit.
Realization of such measures allows ensuring additional receipts from duty and customs payments in the state budget (Table 2).
Thus, the period of 2010 - 2013 years was characterized by disparity in ensuring additional receipts from customs payments (Table 2), with most receipts ensured by control over the customs value at the stage of customs declarationformalities, amounting to 5016.5 mln UAH and 5303.7 mln UAH in 2010 and 2012 respectively. However, in 2013 this indicator dropped to 4737.5 mln UAH, which was due to a decrease in the volume of imports to Ukraine. Efficient work of expert units permitted additional receipts from control over goods coding in 2013 reaching 290.7 mln UAH. With regard to results of documentary audits, the highest rate of ensuring additional receipts was reached in 2011 totaling 572.5 mln UAH. In order to identify additional reserves at the stage of processing customs declarations, embedded RMS tools are used, which yields a positive outcome in detection of violations of tax and customs laws.
Table 1
State budget revenues and customs revenuestendency over 2010 - 2013 years
Indicator 2010 2011 2012 2013
Statebudgetrevenues, mln UAH 240615.0 314617.0 346054.0 339180.0
Statebudgetrevenues, % of the GDP 22.2 24.2 24.5 23.3
Statebudgetrevenuesfromcustomspayments, mln UAH 85911.4 114816.8 123648.9 119053.5
Share of customs payments in the state budget revenues, % 35.7 36.5 35.7 35.1
Statebudgetrevenuesfromcustomspayments, % of the GDP 7.9 8.8 8.8 8.2
State budgetcosts, mln UAH 303589.0 333460.0 395682.0 403403.0
Percentage of state budget costs covered by customs payments 28.3 34.4 31.3 29.5
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Table 2
Additional receipts from customs payments ensured by customs authorities over 2010 - 2013 years
Index 2010 2011 2012 2013
Receipts from correction of the declared customs value of goods, mln UAH 5016.5 3675.5 5303.7 4737.5
Receipts from control over goods coding, mln UAH 138.1 167.0 223.2 290.7
Receiptsfromcheckingthecountryoforiginofgoods, mln UAH 42.4 48.5 89.3 70.1
Receipts based on the results of documentary audits, mln UAH 74.7 572.5 101.3 21.9
Total, mln UAH 12665.2 4463.5 5616.2 5120.2
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According to A. Ahapova and I. Ivancha, the most significant violation from the viewpoint of ensuring financial security of the state is under-declaration of the customs value of goods. The objective of control over the customs value is assessing the tax base, as well as ensuring equal terms for all participants in the FEA with respect to charging duty and customs payments [1; 3]. This is confirmed by the data of the State Fiscal Service of Ukraine which demonstrate the most typical violations detected while carrying out documentary audits (Table 3).
Under-declaration of the customs value and incorrect classification of goods are among the most common violations established during documentary audits, and the overall volume of assessed additional charge totaled 187.09 and 169.69 mln. UAH respectively (Table 3). In quantitative terms, there were 1012 and 1154 facts of occurrence of the classified violations over 2011-2013 according to the results of monitoring and control measures.
Control of the customs value and classification of goods through post-clearance audit appears as the most convenient form of realization of monitoring and control measures, because the informational basis is provided by primary accounting documents and ledgers, which allows effective monitoring of the goods value formation, details of settlement with regard to counterparties' obligations, facts of sale, with indication of the code and name of the goods, as well as additional costs incurred when purchasing them from non-residents. However, such informational basis may not always be used effectively for classification work and control over establishment of the country of origin.
Detection of finance-related customs violations can be ensured by using other methods employed by customs administrations of many countries of the world, not only primary accounting documents. Such methods include the method of "mirror statistics" of import operations with trading partners. Analysis of discrepancies in the official statistical data allows identifying potential customs law violators only partially and provided that the goods under the clearly de-
fined UCG FEA code have not been exported from the countries with which there are ratified free trade agreements.
However, audit after release of the goods into free circulation is less efficient for work with a large volume of unofficial statistics, since in this case a significant role should be played by control at the checkpoints on the state border [5, p. 36]. Overall, as A. Zubrytskyi points out, discrepancies in trade statistics entail enormous fiscal consequences both for export and import. By way of illustration of losses in customs payment receipts, the author calculated the volume of shortage in fiscal receipts from duties which amounted to 1.06 bln USD, and for value added tax it was 2.33 bln USD, which cumulatively makes 6.4% of the income of the con-solidatedbudget of Ukraine [9, p. 90 - 91]. In his work, the author tried to show the losses incurred by the budget due to shadow trade as well as customs commercial fraud which cause a gap in the official foreign trade statistics.
These negative trends are a precondition for the realization of post-clearance audit as a tool for ensuring integrated management of the goods supply chain which is essentially a single package of control measures. A thorough audit of customs documents is the foundation for monitoring and control measures aimed at revealing non-compliance with the goods classification, facts of under-declaration of the customs value, unwarranted use of privileges and preferences, as well as violation of the regime of the presence of the goods in the customs territory of Ukraine if they result in a FEA participant obtaining financial benefits in the form of failure to pay the duty.
Selection of controlled entities is based on: 1) risk management system results; 2) results of sampling based on officers' intuition and experience or available sources of information on the events which have produced an effect on non-observance of legal requirements; 3) a combination of the two methods mentioned above [4, p. 19]. Post-clearance audit allows correcting the errors which occurred while processing declarations and identifying possible fraud occurrences in the sphere of customs affairs.
Table 3
Typical violations of the customs laws detected during documentary audits over 2011 - 2013 years
No Substance of Violation Sum, mln UAH Number of established violation facts
1 Failure to declare the goods 197.94 2
2 Under-declaration of the customs value 187.09 1012
3 Incorrect classification of goods 169.69 1154
4 Failure to submit the customs declaration in due time 163.82 16
5 Infringement of legislation in the sphere of operations with customer-supplied raw materials 125.04 39
6 Unwarranted use of privileges 83.79 278
7 Failure to carry out customs payments 50.53 95
8 Alienationof goods imported as foreign investment 6.46 22
9 Other violations 5.43 76
10 No legislation infringements resulting in failure to carry out customs payments found 0.00 341
TOTAL 989.79 3035
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The mechanism of post-clearance audit realization is a complex process which can be conventionally subdivided into three stages (Fig. 2): 1) audit preparation and preplanning; 2) carrying out audit; 3) audit closure [10, p. 103; 11, p. 13]. Each realization stage involves clearly defined procedures, for example, the audit planning and preparation stage implies using information provided by the results of the risk management system functioning, information obtained from external sources, officers' intuition which should be substantiated and documented (non-automated control).
Any stage of post-clearance audit involves monitoring of foreign trade operations and update of risk profiles, as well as constant communication with FEA participants and obtaining additional information in the ways stipulated by the legislation of Ukraine.
Audit after release of goods into free circulation allows:
1) reducing the number of control measures applied at the stage of submission of a customs declaration for clearance;
2) improving the situation with ensuring budget receipts
from customs payments. The experience of Japan shows that widespread application of post-clearance audit resulted in doubled receipts in 2009 in comparison with 1999 [2]. The WCO has repeatedly stressed the effectiveness of the post-clearance audit in its annual reports positively estimating its application in various countries of the world {Table 4).
The data presented in Table 4 suggest that the most common infringements of customs laws are: 1) underdeclaration of the customs value of goods; 2) classification of goods; 3) improper application of customs privileges and preferences [12; 13]. This structure of violations is offered by the customs code as areas of focus for documentary audits concerning observance of requirements of customs laws. It is noteworthy that the structure of additionally charged duty and customs payments varies across countries as the customs systems are individual in each case and imply varying rates of customs taxation, which produces a corresponding effect on the intentions of economic operators.
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AUDIT PREPLANNING
• development of the audit program;
• identification of potential audit targets;
• choice of the economic operator and object of audit
PREPARATION FOR AUDIT
Auditplanning: 1) setting an audit objective; 2) determination of the range of measures; Informing the economic operator of the audit; Update of the profile of the economic operator; Development of the audit program
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CARRYING OUT AUDIT
Beginning of audit: formation of a systemic
approach to audit;
Data collection and analysis;
Analysis and evaluation of the formed audit program
REPORTING AUDIT RESULTS
Preliminary audit finding; Closure of audit;
Familiarization of the economic operator with audit results
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Fig. 2. Organization and mechanism of realization of post-clearance audit
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Table 4
Efficiency of post-clearance audit carried out by customs administrations of Canada and Taiwan over 2010 - 2011 years
No Indicator Canada Taiwan
1 Number of officers participating in audit, people 369 40
2 Conducted audits, pcs 3143 454
3 Thevolumeofdutyandcustomspaymentsadditionallychargedonthebasisofpost-clear-anceaudit, mln USD 58.00 26.58
4 Classification of types of violations established on the basis of post-clearance audit, % 100.00 100.00
- under-declaration of the customs value of goods 7.13 49.57
- tariff classification of goods 18.80 18.70
- country of origin of goods (receipt of privileges and preferences) 6.44 1.72
- other 67.63 30.01
CONCLUSIONS
Despite insignificant experience of application of post-clearance audit and its efficiency, necessity arises for this form of control to be integrated into the overall system of monitoring and control operations of revenue bodies. This implies creation of a single system for planning and exercising control over FEA participants, which will permit an integrated approach to identification of possible violations of tax and customs laws and facilitation of the interaction of structural units of the fiscal service.
Active collaboration while carrying out post-clearance audit should be realized with subordinate individuals in order to ensure more efficient financial analysis on the basis of the data of accounting statements with a view to obtaining the crucial, most informative parameters which provide an objective and accurate evaluation of the financial standing of a FEA participant, which can serve as the basis for making a conclusion on the status of fulfillment of budgetary obligations associated with importation of goods into the customs territory of Ukraine. Under such conditions, post-clearance audit appears as not only an effective control tool, but also a method of obtaining additional information for monitoring of foreign trade operations, reducing the time used for customs formalities when submitting a customs declaration for clearance. ■
LITERATURE
1. Агапова А. В. Постаудит импортных операций / А. В. Агапова // Управленческий учет. - 2008. - № 9. - С. 85 - 92.
2. Аудит после таможенной очистки [Электронный ресурс]. - Режим доступа : http://tfig.itcilo.org/RUS/contents/post-clearance-audit.htm
3. Иванча И. И. Роль таможенной службы в развитии государственного фЫансового контроля за поступлением таможенных платежем / И. И. Иванча // Вестник томського государственного университета. - 2009. - № 319. - С. 143 - 144.
4. Комплекс таможенных мер. Руководство по работе в области классификации и связанной инфраструктуре. - Брюссель : ВТамО, 2012. - 44 с. [Электронный ресурс]. - Режим доступа : http://www.rocb-europe.org/system/resources/BAhbBlsH OgZmSSIlMjAxNC8wNS8wMS8xNl8zMV8yMl84N181LjIuXy5wZGY GOgZFVA/5.2.pdf
5. Комплекс таможенных мер по сбору доходов. Практическое руководство по управлению таможенной оценкой. -Брюссель : ВТамО, 2012. - 63 с. [Электронный ресурс]. - Режим доступа : http://www.rocb-europe.org/system/resources/BAhbBls
HOgZmSSImMjAxNC8wNS8wMS8xNl8zMV8yMl8xMDdfNS40Ll8u cGRmBjoGRVQ/5.4. pdf
6. Митний кодекс УкраТни : введений в д^ Законом УкраТ-ни вщ 13.03.2012 р. № 4495-VI [Електронний ресурс]. - Режим доступу : http://minrd.gov.ua/mk/
7. Пашко П. В. Щодо окремих питань забезпечення ефективносп митного контролю / П. В. Пашко // Митна безпе-ка. - 2010. - № 1. - С. 6 - 13.
8. Рамковi стандарти забезпечення безпеки i спрощення процедур мiжнародноТ TC^^i [Елетронний ресурс]. - Режим доступу : http://ambu.org.ua/files/ram_standart.html
9. Бньова мiжнародна торпвля: макроекономiчна теорiя та фккальы наслщки для УкраТни : монографiя / [Вдовиченко А. М., Зубрицький А. I., Рубцов О. М., Семир'янов Д. Я., Серебрянський Д. М.] ; за заг. ред. Д. М. Серебрянського. - К. : Алерта, 2013. -202 с.
10. Шкуратова I. I. Методичш пщходи до проведення фн нансового контролю на засадах митного пост аудиту / I. I. Шкуратова // Науковi працк Державне управлшня. - 2012. - Випуск 174. - Том 186. - С. 101 - 106.
11. Customs Post Clearance Audit Manual. East African Community. - Arusha: EAC Secretariat, January, 2012. - 39 р. [Electronic resource]. - Mode of access : http://www.competeafrica.org/ Files/DAR_EAC_PCA_MANUAL.pdf
12. Post-Clearance Audit in Canada [Electronic resource]. -Mode of access : http://www.wto.org/english/tratop_e/tradfa_e/ case_studies_e/pca_can_e.doc
13. Post-Clearance Audit. Paper submitted by the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu for the July 2012 World Trade Organization [Electronic resource]. - Mode of access : http://www.wto.org/english/tratop_e/tradfa_e/case_ studies_e/pca_tpkm_e.doc
REFERENCES
Agapova, A. V. "Postaudit importnykh operatsiy" [Postaudit import operations]. Upravlencheskiy uchet, no. 9 (2008): 85-92.
"Audit posle tamozhennoy ochistki" [Audit after customs clearance]. http://tfig.itcilo.org/RUS/contents/post-clearance-audit.htm
"Customs Post Clearance Audit Manual. East African Community". http://www.competeafrica.org/Files/DAR_EAC_PCA_ MANUAL.pdf
Ivancha, I. I. "Rol tamozhennoy sluzhby v razvitii gosudarst-vennogo finansovogo kontrolia za postupleniem tamozhennykh platezhey" [The role of customs in the development of the state financial control over the receipt of customs duties]. Vestnik Tom-skogogosudarstvennogo universiteta, no. 319 (2009): 143-144.
"Kompleks tamozhennykh mer po sboru dokhodov. Prak-ticheskoe rukovodstvo po upravleniiu tamozhennoy otsenkoy" [Range of customs measures for the collection of revenue. A practical guide to the management of customs valuation]. http://www. rocb-europe.org/system/resources/BAhbBlsHOgZmSSImMjAxNC8 wNS8wMS8xNl8zMV8yMl8xMDdfNS40Ll8ucGRmBjoGRVQ/5.4.pdf
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"Kompleks tamozhennykh mer. Rukovodstvo po rabote v oblasti klassifikatsii i sviazannoy infrastrukture" [Complex customs measures. Manual work in the field of classification and related infrastructure]. http://www.rocb-europe.org/system/resources/BA hbBlsHOgZmSSIlMjAxNC8wNS8wMS8xNl8zMV8yMl84N181LjIuXy 5wZGYGOgZFVA/5.2.pdf
[Legal Act of Ukraine] (2012). http://minrd.gov. ua/mk/ Pashko, P. V. "Shchodo okremykh pytan zabezpechennia efektyvnosti mytnoho kontroliu" [Regarding the specific issues to ensure the effectiveness of customs control]. Mytnabezpeka, no. 1 (2010): 6-13.
"Post-Clearance Audit in Canada". http://www.wto.org/ english/tratop_e/tradfa_e/case_studies_e/pca_can_e.doc
"Post-Clearance Audit. Paper submitted by the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu for the
July 2012 World Trade Organization". http://www.wto.org/english/ tratop_e/tradfa_e/case_studies_e/pca_tpkm_e.doc
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Shkuratova, I. I. "Metodychni pidkhody do provedennia finansovoho kontroliu na zasadakh mytnoho post audytu" [Methodological approaches to financial control based on custom post audit]. Naukovi pratsi. Seriia "Derzhavne upravlinnia", vol. 186, no. 174 (2012): 101-106.
Vdovychenko, A. M. et al. Tinyova mizhnarodna torhivlia: makroekonomichna teoriia ta fiskalni naslidky dlia Ukrainy [Shadow international trade, macroeconomic theory and fiscal consequences for Ukraine]. Kyiv: Alerta, 2013.
УДК 658:[005.92:005.92](477.54)
ОЦ1НКА СТАНУ I ПРОБЛЕМ РОЗВИТКУ АУДИТУ ПЕРСОНАЛУ НА ПРОМИСЛОВИХ ПЩПРИШСТВАХ ХАРК1ВСЬКО1 ОБЛАСТ1
© 2014 ЛЕБЕДИНСЬКА 0. С.
УДК 658:[005.92:005.92](477.54)
Лебединська О. С. Оцiнка стану i проблем розвитку аудиту персоналу на промислових тдприемствах XapKiBCbKoi областi
Метою дано!роботи е об(рунтування Heo6xidHocmi розвитку аудиту персоналу на промислових тдприемствах у кризових умовах. У cmammi oqi-нюються стан i проблеми розвитку аудиту персоналу на промислових тдприемствах Харшвсько! област'1. Досл'джено тенденцИ щодо чисельнос-т'> найманих праи/внитв як в економцХар^вського регону в цлому, так i по окремихгалузях промисловостi, в'шового розпод'шу основного складу пра^вни^в тдприемств i частки працюючих пенсiонерiв. Виявлено певш проблеми з використанням фонду робочого часу та зб'шьшенням його втрат, що обумовлюе необxiднiсть застосування заход'ю, спрямованих на тдвищення продуктивностi прац кожного пра^вника та обсягу ви-пуску продукцПтдприемства. Перспективою подальшого дотдження на рiвнi анал'ву е вивчення особливостей використання аудиту персоналу при здшсненш господарськоi д'тльностi сучасними тдприемствами. У прикладному аспектi ще недостатньо вивченими залишаються конкретш мехашзми i технологи аудиту персоналу.
Ключов'! слова: оцнка, розвиток, аудит, аудит персоналу, соиiально-економiчнi показники. Шп.: 9.
Лебединська Олена СергП'вна - кандидат економ'нних наук, доцент, кафедра управл'шня персоналом та економ'жи прац1 Харшвський нацональ-ний економiчний утверситет iм. С. Кузнеця (пр. Ленна, 9а, Харщ 61166, Укра'ша) E-mail: lenylichka@mail.ru
УДК 658:[005.92:005.92](477.54) Лебединская Е. С. Оценка состояния и проблем развития аудита персонала на промышленных предприятиях Харьковской области
Целью данной работы является обоснование необходимости развития аудита персонала на промышленных предприятиях в кризисных условиях. В статье оцениваются состояние и проблемы развития аудита персонала на промышленных предприятиях Харьковской области. Исследованы тенденции численности наемных работников как в экономике Харьковского региона в целом, так и по отдельным отраслям промышленности, возрастного распределения основного состава работников предприятий и доли работающих пенсионеров. Выявлены определенные проблемы с использованием фонда рабочего времени и увеличением его потерь, что обусловливает необходимость применения мер, направленных на повышение производительности труда каждого работника и объема выпуска продукции предприятия. Перспективой дальнейшего исследования на уровне анализа является изучение особенностей использования аудита персонала при осуществлении хозяйственной деятельности современными предприятиями. В прикладном аспекте еще недостаточно изученными остаются конкретные механизмы и технологии аудита персонала. Ключевые слова: оценка, развитие, аудит, аудит персонала, социально-экономические показатели. Библ.: 9.
Лебединская Елена Сергеевна - кандидат экономических наук, доцент, кафедра управления персоналом и экономики труда, Харьковский национальный экономический университет им. С. Кузнеца (пр. Ленина, 9а, Харьков, 61166, Украина) E-mail: lenylichka@mail.ru
UDC 658:[005.92:005.92](477.54) Lebedynska O. S. Evaluation of the Status and Problems of Development of the Staff Audit in the Industrial Enterprises of Kharkiv Region
The article is aimed at the development of the staff audit in the industrial enterprises under crisis conditions. The article evaluates the status and problems of development of the staff audit in the industrial enterprises of Kharkiv region. Trends in the number of employees as in the region's economy in total, so for the individual industries, the age distribution of the employees and the proportion of the working seniors were studied. Several problems with use of the working time fund as well as rise of the related losses were identified, which necessitates the measures directed to increase the productivity of every employee and volume of the enterprise output. The prospect of a further research at the level of analysis is the study of the implications of using the staff audit in carrying out the economic activities of the modern enterprises. In the applied aspect the specific mechanisms and technologies for the staff audit remain insufficiently studied. Key words: evaluation, development, audit, staff audit, socio-economic indicators. Bibl.: 9.
Lebedynska Olena S. - Candidate of Sciences (Economics), Associate Professor, Department of Human Resource Management and Labour Economics, Kharkiv National Economic University named after S. Kuznets (pr. Lenina, 9a, Kharkiv, 61166, Ukraine) E-mail: lenylichka@mail.ru
Б1ЗНЕС1НФОРМ № 10 '2014
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