MANAGEMENT OF DEVELOPMENT OF CUSTOMS BUSINESS IN THE MODERN STAGE
Journal Title: Сталий розвиток економіки - Year 2018, Vol 40, Issue 3
Abstract
Purpose. The aim of the article is the analysis of trends in improving the management of the customs part of the State fiscal service of Ukraine. Methodology of research. The theoretical and methodological basis of the research is the domestic legal and regulatory framework, scientific works of domestic scientists and practitioners, information from the State Fiscal Service of Ukraine. A number of general and special scientific research methods are used to achieve this goal: dialectical; monographic (when working out scientific publications); system analysis (in the study of trends in the development of customs in Ukraine); the method of analogies and comparisons (when disclosing the meaning of the concept of “custom swing”); a comprehensive analysis (in drawing up conclusions and proposals for the solution of the tasks), etc. Findings. The directions of development of customs business at the present stage are analyzed. It was concluded that it would be expedient to develop a strategy for the development of the customs business that would meet current challenges and threats, as well as anticipate the development of the customs business in Ukraine. It is established that at present the development of a customs component is based on the principle of a swing. The “Customs swing”, on both sides of which is placed external and internal advisers, shifts from the equilibrium position under the influence of certain forces or influences, and its fluctuations have their amplitude, frequency and period. At present, the rotational movement of the “customs swing” is characteristic, which causes the emergence of unexpected (positive or negative) fiscal consequences of the service, including its destruction or development. Originality. It is substantiated that development of the customs business in Ukraine at the present stage is carried out on the principle of swing and with the signs of the theory of controlled chaos. On the basis of the recommendations of the World Customs Organization, to adopt at the legislative level a scientifically substantiated strategy of reforming the customs business with a moratorium on its radical change over 5 years. Practical value. The obtained results of the conducted research can be used in the future for the purpose of effective management of the customs business, in particular, in the development and further implementation of a scientifically grounded strategy for reforming the customs business in Ukraine.
Authors and Affiliations
Olga Nagorichna
Keywords
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