Customs strategy of Ukraine as a tool for achieving sustainable development goals
Abstract
The article examines the customs strategy of Ukraine as a component of state economic policy and a tool for achieving the Sustainable Development Goals. The object of the study is the customs system of Ukraine in the unity of three key elements: customs taxation, customs administration and the system of customs authorities, which are formed and transformed in the context of military challenges, European integration and global economic changes.
Problem statement. The main problem is the insufficient integration of the principles of sustainable development into the customs strategy of Ukraine, which in practice remains predominantly fiscally and institutionally oriented, with limited consideration of environmental, social and regional aspects.
Unresolved aspects. Gaps have been identified regarding the environmental dimension of customs taxation, the implementation of circular economy principles, the assessment of the impact of customs decisions on the achievement of the SDGs, the development of environmental risk management, as well as issues of inclusiveness, gender equality and interdepartmental coordination.
Purpose of the article. The aim is to scientifically substantiate the role of Ukraine's customs strategy in achieving the Sustainable Development Goals and to identify areas for its improvement, taking into account the provisions of the National Revenue Strategy until 2030.
Main material. The article applies institutional, systemic and strategic approaches to the analysis of customs policy, assesses the relationship of customs instruments with the economic, social and environmental Sustainable Development Goals.
Conclusions. It is proven that Ukraine's customs strategy has the potential to transform into a comprehensive mechanism for sustainable development, provided that its conceptual boundaries are expanded. The practical significance of the results lies in the possibility of using the conclusions to improve state customs policy and strategic planning.
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References
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