SMUGGLING AS A THREAT TO THE ECONOMIC SECURITY OF THE STATE: THEORETICAL ASPECT AND SCALE IN UKRAINE

Abstract

The article is devoted to the theoretical and analytical study of smuggling as a threat to the economic security of the state. The essence and types of smuggling are determined by the features of its  implementation. It is determined that the main smuggling schemes are: «greenwash», «empty bags», «interrupted transit», «jackets», «postal smuggling», «platforms», false declarations, etc. The prerequisites for the development of smuggling activities in Ukraine are identified, which include: advantageous  geographical location; functional inability of customs authorities to comply with the law of crossing the state border; excessive number of control procedures during customs clearance of goods; criminalization of state authorities; high burden of customs payments, etc. It is determined that smuggling creates a number of threats to the economic security of the state: reduction of state budget revenues; criminalization of economic relations; development of unfair competition; deformation of fair distribution of income; reduced control over the quality level and the process of smuggling products and goods reaching end consumers; generation of dumping prices for goods, etc. The volumes and commodity structure of smuggled supplies in Ukraine were analyzed. According to research by the National Platform of Small and Medium-Sized Businesses, the scale of smuggling in Ukraine in dollar equivalent is constantly growing and as of 2021 amounted to 17.2 billion dollars. According to the author's calculations, during 2018–2021, the total fiscal losses of the consolidated state budget as a result of smuggling  amounted to from 58 to 81 billion UAH., most of which fell on VAT (41–53 billion UAH.). It is proven that in addition to fiscal losses, smuggling causes the outflow of currency, a decrease in GDP and the loss of jobs, that is, it is a factor in reducing the level of economic security of the state.