JEL Classification: H 32; O 10; N 01.
Tuchak Tetiana, PhD in Economics, Associate Professor, Associate Professor of Department of Customs, Educational and Scientific Institute of Economics, Taxation and Customs, University of the State Fiscal Service of Ukraine, Irpin, Ukraine.
e-mail: asol75@bigmir.net
To the issue of the periodization of the development of customs and customs policy in Ukraine
Abstract. Introduction. The history of customs and customs policy of Ukraine is a controversial issue for modern researchers at the Institute of Customs Affairs. The most ancient sources do not contain information that would form the most complete picture of customs relations in the territory of modern Ukraine, but at the same time they testify to their important role during the formation of ancient Ukrainian lands. In an objective historical process, customs and customs policy are developing simultaneously with the development of the economy and trade of Kievan Rus, the period of feudal fragmentation, the times of the Cossacks and the Hetmanate, the expansion of the Ukrainian lands, the Soviet regime. However, the borders of the periodization of the development of customs and customs policy are rather blurry, which confirms the relevance of this issue.
Purpose. The article deals with the problem of periodization of customs development and customs policy in Ukraine. The hypothesis about the coincidence of the periodization limitsof the history of Ukraine with the periodization of the history of the customs business is put forward. Two common approaches to periodization of the history of Ukraine are considered. The first manifestations and references of customs relations in the Ukrainian lands of the Black Sea region – relations with the Scythian state, Kyiv Rus and its customs relations with Byzantium, the period of feudal fragmentation, the times of the Cossacks and the Hetmanate and their customs relations with Turkey and Russia, and expansion into Ukrainian, the land of customs orders of Catherine II, the beginning of the XX century, during the reign of Alexander I and Nikolai, of the Directory and Skoropadsky, of Soviet power and of the postwar period.
Results. Thus, taking into account the main facts on the history of customs development and customs policy of Ukraine, the following stages of periodization can be distinguished:
- customs business on the Ukrainian territory in the antique era;
- customs business on the Ukrainian territory during the Kievan Rus;
- customs and customs policy during the period of feudal fragmentation of Kievan Rus;
- customs and customs policy during the Cossacks in Ukraine;
- the state of customs and politics in the conditions of the expansion of Ukrainian lands;
- Customs and politics of the Ukrainian state after World War I;
- – customs and customs policy of Ukraine in Soviet times;
- – formation and development of customs and customs policy of the independent Ukrainian state.
Conclusions. However, taking into account the limited fact and history of customs development and customs policy in Ukraine, this issue remains open and controversial.
Keywords: customs; customs policy; customs history; customs tariff.
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