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Strategic Initiatives for the Development of Customs Control in the State Financial Security System

Author

Listed:
  • Nataliya Vyhovska

    (Zhytomyr Polytechnic State University, Zhytomyr, Ukraine)

  • Kateryna Shymanska

    (Zhytomyr Polytechnic State University, Zhytomyr, Ukraine)

  • Yurii Kostyshyn

    (Zhytomyr Polytechnic State University, Zhytomyr, Ukraine)

Abstract

Inefficiency of the customs regulation system, imperfection of the existing system of monitoring of export-import operations, low level of observance of budgetary discipline, shadow economy requires updating of methodical approaches to improvement of the customs control system. The purpose of the article is to form strategic initiatives for the development of customs control in the financial security system of the state with the using of GAP-analysis tools. The methodological basis of the study is the use of methods of analysis and synthesis, comparison, methodological tools of GAP-analysis. The object of the study is the patterns of development of the customs control mechanism in the system of financial security of the state. The subject of the study is the methodological principles of customs control in the system of financial security of the state. The purpose of the GAP analysis of customs control in the financial security system is to identify potential sources of increased customs duties to the budget under the influence of the external environment. The information base for the calculation of GAP-gaps is the amount of customs duties collected by the State Tax Service to the consolidated budget, and the targets set by the Law of Ukraine "On State Budget". The methodical approach to identifying, assessing and eliminating strategic gaps as an object of customs control, during the study of financial security, has been improved on the basis of GAP-analysis tools. In contrast to the existing approaches, in this case the value of the calculated GAP-gaps between the planned and actually received amounts of customs revenues to the state budget is defined as a control indicator. The author's approach proposed in the article provides an assessment of the causes of strategic gaps and allows to form strategic initiatives for the development of customs control in the system of financial security of the state, related to the structure of its mechanism.

Suggested Citation

  • Nataliya Vyhovska & Kateryna Shymanska & Yurii Kostyshyn, 2021. "Strategic Initiatives for the Development of Customs Control in the State Financial Security System," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 25-34, June.
    • Handle: RePEc:iaf:journl:y:2021:i:2:p:25-34
    DOI: 10.33146/2307-9878-2021-2(92)-25-34
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    References listed on IDEAS

    as
    1. Inha Miroshnychenko, 2014. "Foreign Debt of Ukraine as a Factor Affecting Economic Security in the Age of Globalization," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 102-109, September.
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      More about this item

      Keywords

      customs control; financial security; strategic initiatives; GAP gaps; budget security; currency security;
      All these keywords.

      JEL classification:

      • F30 - International Economics - - International Finance - - - General
      • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation

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