MINIMIZING RISKS IN THE CONTEXT OF PROVIDING UKRAINE’S CUSTOMS SECURITY
Abstract
Kryvitskyi V.B. MINIMIZING RISKS IN THE CONTEXT OF PROVIDING UKRAINE’S CUSTOMS SECURITY
Purpose. The aim of the article is investigation of relevant aspects of Ukraine’s customs security and monitoring of ways to minimize customs risks and threats.
Methodology of research. The theoretical and methodological basis of the study is a systematic approach to the understanding of the fundamental provisions of financial science in relation to customs security. The system of general scientific and special methods are used in order to achieve the stated goal and to solve the problems, namely: analytical method in the analysis of legal acts on minimizing risks; methods of analysis, synthesis and synthesis – to study the main aspects of minimizing risks in the provision of customs security; abstract and logical method - to formulate the conclusions of the study.
Findings. The scientific and theoretical aspects of economic security of the state are investigated and the actual definition of its essence is formulated. It is substantiated that the model of the system of customs security of Ukraine should be formed, taking into account international experience of the leading countries of the world. It is determined that when borrowing international experience it is necessary to clearly understand the current external risks and threats to Ukraine’s customs security. The next factor to be taken into account in constructing a model of the system of customs security provision, can be conventionally called organizational, given the need to predict the most effective, productive organizational structure of the entities, including the relationship between them, the content and nature of which will be formed, based on from the perspective of Ukraine’s world experience and features of the functioning of the customs security system in Ukraine.
It is established that the most effective means of minimizing the threats to the country’s customs security are analysis and risk management, as well as customs post-audit. The importance of compliance with procedures and stages in the analysis and assessment of customs risks is substantiated. The methodical approaches to the organization and implementation of customs post-audit in Ukraine and the factors influencing the country’s economic security are systematized.
Originality. A systematic study of theoretical and methodological aspects of minimization of risks by customs authorities is carried out in order to improve the state of customs security in Ukraine.
Practical value. The obtained research results will contribute to a significant improvement of the customs security of Ukraine, increase the effectiveness of customs control and auditing by authorized government bodies, as well as provide better response of customs authorities to external and internal threats to the economic security of the state.
Key words: economic security, customs policy, customs security, customs control, risk management, post-audit, minimization of threats.
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References
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