Customs Affair Development Department

The mission of the Customs Affair Development Department is to form a scientific basis for making managerial decisions in customs in order to ensure the economic and social interests of the Ukrainian state.

General information

The Department is the legal successor of the Department of Scientific Research on Economic Issues of Customs Affair and the Department of Scientific Research on Organizational Issues of Customs Affair, which were established in 2011 at the Research Institute of Customs Affair. In January 2016, the Research Institute of Financial Law, the State Research Institute of Customs Affair and the Research Center for Taxation were merged to form the Fiscal Policy Research Institute as a structural unit of the SFSU. The departments became part of the newly established structure with a change of name, namely, the Department for the Study of International Experience and Customs Expertise and the Department for the Study of Customs Policy Problems. As a result of the reorganization of the institution in 2022, the department received its current name.

The department is headed by Serhii Popel, PhD in Economics.

Popel Serhii Anatoliiovych, PhD in Economics

Scientific research and scientific and technical developments (hereinafter referred to as R&D), in which the scientists of the Department participate:

"Using the Common Arrival Declaration to minimize security risks";

"Innovative management model of the system of preventing and combating illegal movement of goods across the customs border of Ukraine";

"Ukraine's transition to the application of the common transit procedure";

"Creation of "dry ports" in Ukraine as an alternative to containerized goods turnover through checkpoints on the state border for maritime traffic".

Regulations on the Customs Affair Development Department

Customs and Economic Security Department

The mission of the Customs and Economic Security Department is to carry out scientific research, the practical result of which would ensure the continuous development and improvement of the customs and economic security of Ukraine.

General information

The Customs and Economic Security Department of the Fiscal Research Institute was established in 2022. The department is the "legal successor" of the Legal and Customs Department, which has been operating within the structure of the Scientific Research Institute of Customs Affair of the State Customs Service of Ukraine since 2011. Subsequently, this structural unit, in accordance with the requirements of the state institutional reform, changed its name and staff, but remained faithful to its purpose - to carry out relevant fundamental researches in the field of customs affair in a high-quality, efficient and timely manner. The scientific achievements of the department's scientists include about 50 scientific (scientific and technical) works on the protection of intellectual property rights, management and development of the Customs Service personnel, combating the illegal movement of goods across the customs border of Ukraine, the operation of duty-free shops, the development of the social capital of the Customs Service, the formation and improvement of customs canine teams, the digitalization of customs services, etc.

Scientists of this structural unit are actively engaged in publishing activities. The department's team has monographic and encyclopedic publications, professional papers in national and international journals (including those included in Scopus and Web of Science), numerous abstracts of conferences, forums and congresses of various levels, analytical notes and expert studies commissioned by the committees of the Verkhovna Rada of Ukraine and the Constitutional Court of Ukraine, which have become an integral part of their scientific life. Scientists of the Department annually participate in scientific (including international) and practical internships.

The Department is headed by Candidate of Pedagogical Sciences, Associate Professor, Svitlana Kapitanets.

Candidate of Pedagogical Sciences, Associate Professor, Kapitanets Svitlana Volodymyrivna

Research and development projects in which the Department's scientists participate:

"Innovative management model of the system of preventing and combating illegal movement of goods across the customs border of Ukraine";

"Ukraine's Transition to the Common Transit Procedure";

"The national aspect of mutual administrative assistance under the Convention on the Common Transit Procedure";

"Organizational and legal mechanism of interaction between the State Customs Service of Ukraine and national law enforcement agencies";

"Practical aspects of applying the risk management system for making decisions on post-clearance control".

Regulations on the Department of Customs and Economic Security

International Tax Competition Research Department

The mission of the International Tax Competition Research Department is to clarify the essence and trends of international tax competition, to solve urgent problems of competition between countries using taxation instruments for mobile production factors and a mobile tax base.

General information

The Research Department of International Tax Competition is a part of the research activities and organizational structure of the Financial Policy Research Institute and accumulates high scientific potential. The Department was established to provide scientific support for measures aimed at recognizing modern scientific research in the field of financial and international law and its implementation in the activities of executive authorities.

The main areas of research activities are conducting comprehensive scientific researches of topical issues in the field of tax relations, taking into account national and foreign experience of functioning of legal institutions, creating competitive scientific and scientific-applied results, conducting innovative activities and providing conditions for in-depth scientific training of specialists on this basis.

The Department is headed by Doctor of Law, Professor Olena Kostiuchenko.

Doctor of Law, Professor, Kostiuchenko Olena Yevhenivna

Research and development projects in which the scientists of the Department participate:

"Improvement of the procedure of mutual agreement taking into account the provisions of international treaties of Ukraine on avoidance of double taxation";

"Preliminary approval of pricing in controlled transactions: international experience and Ukraine";

"International tax treaties and their importance for Ukraine in the context of the European integration".

Regulations on the International Tax Competition Research Department

Public Finance Research Department

The mission of the Public Finance Research Department is to study the peculiarities of the effective functioning of public finance in Ukraine and the world, to develop practical recommendations for their optimization.

General information

The Public Finance Research Department was established in 2022 within the structure of the Financial Policy Research Institute.

The department accumulates high scientific potential. The main areas of research activities are comprehensive scientific researches on topical issues in the field of public finance.

Research and development projects, in which the scientists of the Department participate:

"Improvement of the procedure of mutual agreement taking into account the provisions of international treaties of Ukraine on the avoidance of double taxation";

"Preliminary approval of pricing in controlled transactions: international experience and Ukraine";

"Creation of an innovative system of advanced training in the field of accounting in public sector institutions and organizations";

"Formation of an effective system for protecting the customs interests of the state in the national security system of Ukraine";

"Formation of an effective system of interaction between customs authorities and financial intelligence units".

Regulations on the Public Finance Research Department