FEATURES OF STUDYING THE ACCOUNTING OF CUSTOMS PAYMENTS AND REPORTING IN THE CONDITIONS OF THE RUSSIAN-UKRAINIAN WAR

Abstract

The peculiarities of the study of accounting for customs payments and reporting in the conditions of the russian-ukrainian war are revealed. The peculiarities of the working training program on accounting for customs payments and reporting at the National Aviation University are reflected, taking into account its improvement. The problematic issues of the discipline «Accounting, control and analysis of customs payments» in the conditions of the martial law regime in Ukraine are emphasized.