State financial audit of export operations in Ukraine


  • Yuriy BARANIUK Kyiv National University of Trade and Economics


foreign trade, export, tax revenues, consolidated budget, state financial audit


Background. Integration of Ukraine into the European Union determines the formation of new socio-economic conditions, improvement of state and industry standards, that apply to all spheres of our life. The need for accelerated adaptation of civil society will determine the future situation of Ukraine among the countries of European Union. In the first stages, we received a number of preferences, that create favorable conditions for economic development, but the establishment of quotas on the volumes of supply of products from Europe and the reciprocal introduction of licensing of export of certain nomenclature positions of goods by the Cabinet of Ministers of Ukraine to the countries of the Euro zone – are realities of the current condition of foreign economic activity, in which business entities are struggling for the right to export, which creates the basis for the formation of a national strategy for the development of foreign economic relations, in which the role of the bodies of state financial audit increases and its functions expand.
Analysis of recent research and publications. Among the significant scientific researches of theoretical and practical aspects of the development of foreign economic relations of Ukraine are scientific works of authors: A. Mazaraki, T. Melnyk, A. Dunska. It should also be noted the research of the public finance audit system as an instrument and functions of the public administration of domestic scientists: I. Chuhunov, V. Fedosov, S. Bardash, M. Nykonovych, Yu. Slobodianyk, V. Fedoriv and others.
The aim is to assess the situation, to determine the peculiarities of the organization and to demonstrate the necessity of increasing the amount of control measures carried out bythe state financial audit authorities for export-trading operations.
Materials and methods. The information base of the article is represented by scientific works of domestic scientists, analytical and statistical national and international materials, domestic legislative acts and international legal documents, as well as information messages from professional organizations. The basis of the study is a set of scientific methods, namely: analysis, synthesis, statistical methods, idealization as a kind of abstraction, systematic and generalization.
The results of the research. The article analyzes the changes in the volume of export operations in Ukraine, assesses their condition. The dynamics of tax revenues from exports to the consolidated budget is investigated. The role and quantified the results of the state financial audit of the revenue part of the consolidated budget is established. There are determined the peculiarities of implementation of international legal acts in the national legislation regulating the issues of the state audit export. The peculiarities of organizational interaction of the highest state financial audit body are established with participants of export operations in Ukraine.
Conclusion. In recent years, Ukraine's exports have changed, which is caused by European integration processes. There is a gradual reorientation of the national economy to new markets. An analysis of tax revenues has shown that the level of redistribution through the gross domestic product of tax revenues is increasing. Value Added Tax is one of the key elements in the tax revenue structure. In the case of export of goods, its amount is subject to compensation, moreover, in 2010, 2013, 2015 and 2016, there is a situation where the growth rate of the budget reimbursement of value added tax exceeds the growth rate of tax revenues. The implementation of certain provisions of the Lima Declaration of Controlling Principles was carried out in the national legislation of Ukraine, but the results of control and audit work do not fully correspond to the established norms. With the conditions of the state financial audit, the value added tax and export duty incurred as a result of export-trading operations, there is a likelihood that in the future, it will be possible to achieve minimization of violations in this area.

Author Biography

Yuriy BARANIUK , Kyiv National University of Trade and Economics

Head of the Scientific Society of students, postgraduates, doctoral students and young scientists
of Kiev National University of Trade and Economics, accountant-auditor
of the Audit Department of the International Auditing and Consulting Company
Baker Tilly Ukraine 


Mazaraki A. A., Mel'nyk T. M. Zovnishn'oekonomichni vidnosyny Ukrai'ny i Respubliky Koreja. Zovnishnja torgivlja: ekonomika, finansy, pravo. 2017. № 1. S. 5–15.

Duns'ka A. R. Eksportno-importna dijal'nist' Ukrai'ny. Zovnishnja torgivlja: ekonomika, finansy, pravo. 2016. № 3. S. 36–46.

Chugunov I. Ja., Fedosov V. M. Derzhavnyj vnutrishnij finansovyj kontrol': strategija rozvytku. Finansy Ukrai'ny. 2009. № 4. S. 3–12.

Bardash S. V., Baranjuk Ju. R. Formuvannja modeli klasyfikacii' derzhavnogo audytu. Tehnologichnyj audyt ta rezervy vyrobnyctva. 2016. № 5/4 (31). S. 57–62.

Nykonovych M. O., Fedoriv V. V., Baranjuk Ju. R. Implementacija gipotetychnogo metodu v prakseologiju derzhavnogo audytu. Ekonomika ta derzhava. 2016. № 6. S. 43–47.

Slobodjanyk Ju. B. Perspektyvy rozvytku derzhavnogo audytu v Ukrai'ni v konteksti jevrointegracijnyh procesiv. Perspektyvy rozvytku obliku, kontrolju ta analizu u konteksti jevrointegracii': mater. IV mizhnar. nauk.-prakt. konf. Herson : Grin' D. S., 2016. S. 423–426.

Geografichna struktura eksportu-importu tovariv (poslug). Ekonomichna statystyka, zovnishn'oekonomichna dijal'nist'. Derzhavna sluzhba statystyky Ukrai'ny. URL :

Zvit Rahunkovoi' palaty Ukrai'ny za 2016 rik. Rahunkova palata Ukrai'ny. URL :

Zvit pro dijal'nist' Derzhavnoi' audytors'koi' sluzhby Ukrai'ny ta i'i' terytorial'nyh organiv. Rezul'taty dijal'nosti, statystychni zvity. Derzhavna audytors'ka sluzhba Ukrai'ny. URL :

Informacija pro obsjagy vidshkoduvannja podatku na dodanu vartist' z derzhavnogo bjudzhetu. Derzhavna fiskal'na sluzhba Ukrai'ny. URL :

Informacija pro vykonannja derzhavnogo bjudzhetu. Derzhavna kaznachejs'ka sluzhba Ukrai'ny. URL :

International Organization of Supreme Audit Institutions (INTOSAI). URL :

Doing Business 2016: Measuring Regulatory Quality and Efficiency. Washington, DC: World Bank Group. URL :

Doing Business 2017: Equal Opportunity for All. Washington, DC: World Bank Group. URL :

Pro Rahunkovu palatu : Zakon Ukrai'ny vid 02.07.2015 № 576/8-VR. URL :

Polozhennja pro Derzhavnu audytors'ku sluzhbu Ukrai'ny : postanova Kabinetu Ministriv Ukrai'ny vid 03.02.2016 № 43. URL :

Lims'ka deklaracija kerivnyh pryncypiv derzhavnogo audytu : IX Konferencija Mizhnarodnoi' organizacii' vyshhyh kontrol'nyh organiv (INTOSAI) vid 01.01.1977. URL :

Ukrai'ns'kyj klub agrarnogo biznesu. URL :



How to Cite

BARANIUK Ю. (2017). State financial audit of export operations in Ukraine. oreign rade: onomics, inance, aw, 93(4), 130–144. etrieved from