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Risk Management in Customs as a Factor in Ensuring Customs Security During the Economic Downturn
Kostiana O. V., Karpova V. V., Ostrovskyi D. M.

Kostiana, Oksana V., Karpova, Vlada V., and Ostrovskyi, Denys M. (2021) “Risk Management in Customs as a Factor in Ensuring Customs Security During the Economic Downturn.” Business Inform 11:404–410.
https://doi.org/10.32983/2222-4459-2021-11-404-410

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 6

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UDC 336.24

Abstract:
The article analyzes the fiscal significance of customs payments, namely: VAT, duties and excise tax, which are payed with customs clearance goods. It is defined that the role of budget revenues by these payments is extremely important. It is emphasized that the relevance of full and timely receipt of payments, which are accumulated by the State Customs Service of Ukraine, is especially increased during periods of economic downturn in the country, when the business activity of certain economic entities and sectors of the economy is significantly reduced. It is determined that the number and volume of offenses that are detected at the customs and can lead to significant budget losses are quite high and in recent periods tend to increase, which indicates the need to ensure effective customs control by the State and increase of the customs security. The publication specifies that the current global trend of customs control development, which is also typical for Ukraine, is the refusal of continuous control in favor of a selective one, with additional application of risk-oriented approach. The advantages of this approach to customs control are provided. The domestic experience of risk management in customs on the part of relevant authorities by using the Automated Risk Management System (ARMS) is analyzed. The need to constantly update and improve the algorithms of the ARMS and the system itself, as well as continuous updating of databases by adjusting, deleting and creating new risk profiles, is underlined. This is connected with the instability of the sphere of customs risks.

Keywords: customs risks, customs security of the State, automated risk management system, customs payments, customs control.

Fig.: 3. Bibl.: 11.

Kostiana Oksana V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Customs, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]
Karpova Vlada V. – Candidate of Sciences (Economics), Associate Professor, Department of Customs, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]
Ostrovskyi Denys M. – Lecturer, Department of Customs, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

List of references in article

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[Legal Act of Ukraine] (2020). https://zakon.rada.gov.ua/laws/show/440-20#Text
[Legal Act of Ukraine] (2015). https://zakon.rada.gov.ua/laws/show/z1021-15#Text
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“Zvit pro vykonannia Planu roboty Derzhavnoi mytnoi sluzhby Ukrainy na 2020 rik“ [Report on the Implementation of the Work Plan of the State Customs Service of Ukraine for 2020]. https://customs.gov.ua/plani-ta-zviti-roboti
Konovalov, Yu. O., and Romaniuk, U. V. “Suchasnyi stan avtomatyzatsii protsedur mytnoho kontroliu ta mytnoho oformlennia vodnykh transportnykh zasobiv ta tovariv, shcho peremishchuiutsia nymy“ [The Current State of Automation of Procedures for Customs Control and Customs Clearance of Water Vehicles and Goods Moved by Them]. Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu. Seriia «Ekonomichni nauky». 2017. http://ir.nusta.edu.ua/jspui/bitstream/doc/4387/1/4220_IR.pdf
Kostiana, O. V. “Mytna bezpeka: yii sutnist i mistse v systemi natsionalnoi bezpeky derzhavy“ [The Essence of the Customs Security and Its Place in the National Security System of the State]. Biznes Inform, no. 11 (2020): 76-82. DOI: https://doi.org/10.32983/2222-4459-2020-11-76-82
Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy. http://www.ukrstat.gov.ua
Krysovatyi, A. I. et al. Suchasni vyklyky zabezpechennia mytnoi bezpeky v Ukraini [Modern Challenges of Ensuring Customs Security in Ukraine]. Ternopil: Universytetska dumka, 2020.
“IT transformatsiia Mytnytsi: Rozpochato vyprobuvannia onovlenoi systemy upravlinnia ryzykamy - ASUR 2“ [IT Transformation of Customs: Testing of the Updated Risk Management System - ASUR 2 Has Started.]. Derzhavna mytna sluzhba Ukrainy. https://customs.gov.ua/news/it-transformatsiia-62/post/it-transformatsiia-mitnitsi-rozpochato-viprobuvannia-onovlenoyi-sistemi-upravlinnia-rizikami-asur-2-0-439
Kostiana, O. V. et al. “Customs policy of Ukraine in the context of cyclical economic development“. Finansovo-kredytna diialnist: problemy teorii ta praktyky. 2020. http://repository.hneu.edu.ua/bitstream/123456789/24971/1/3.pdf

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