Analysis of the automobile market of Ukraine and the influence of various factors on customs payments

Purpose. Сarrying out a comprehensive study of the dynamics of the car market of Ukraine, the procedures for passing customs control of vehicles and determining the economic aspects of the policy of regulating customs payments. Methodology. The research used modern methods of collecting and analyzing information, a systematic approach, expert assessments, mathematical statistics and logical generalization. Results. The paper analyzes the current state of the automobile market of Ukraine. It was established that most of the domestic demand is covered by the import of ready-made cars, accordingly, funds from the sale of cars in Ukraine are invested in foreign production, and the domestic automotive industry does not receive the necessary investments in development. A car, as a commodity, is subject to all major government fees, such as customs duty, excise duty and value added tax. Several samples of cars of one generation, one series, and one model were formed based on current market offers for car sales to identify trends in changes in the total amount of customs payments from such components as customs value and value added tax. The formed samples differ only in the volume of the engine and the type of fuel, since they are decisive for the calculation of the excise tax. The results of the study show that in each sample the excise duty increases depending on the age of the car. The percentage of the amount of the customs payment from the customs value, which the buyer would have to pay for customs clearance, is constantly increasing. The price and customs payments of the corresponding car, the condition of which is worse due to the period of operation, are almost 75% percent of the customs value of a brand new car with the same technical characteristics. This growth is caused solely by the increase in the excise tax. It has been established that the most optimal from the point of view of the buyer's purchasing power are used cars up to 3-4 years old. This also reflects the state's desire to maintain the technological level of the domestic market by new and, accordingly, better imported cars. Scientific novelty. It consists in the generalization of trends in the development of the car market of Ukraine, depending on factors of various origin, and the regularities of the effect of the main characteristics of the car on the amount of customs payments when importing a car into the territory of the state were revealed. Practical significance. The results of research into the dynamics of the car market will help  to plan the activities of service companies, and the patterns of influence of the main characteristics of cars will help to more subtly and objectively define a group of cars that will satisfy the demands of consumers, based on their purchasing power, and to more accurately direct the policy of regulating foreign economic activity aimed at in the interests of increasing revenues to the state budget and environmental protection.

automobile market; customs payments; excise duty; customs value