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

Nataliya Vyhovska (), Kateryna Shymanska and Yurii Kostyshyn
Additional contact information
Nataliya Vyhovska: Zhytomyr Polytechnic State University, Zhytomyr, Ukraine
Kateryna Shymanska: Zhytomyr Polytechnic State University, Zhytomyr, Ukraine
Yurii Kostyshyn: Zhytomyr Polytechnic State University, Zhytomyr, Ukraine

Oblik i finansi, 2021, issue 2, 25-34

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.

Keywords: customs control; financial security; strategic initiatives; GAP gaps; budget security; currency security (search for similar items in EconPapers)
JEL-codes: F30 G18 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.afj.org.ua/pdf/827-strategichni-iniciat ... bezpeki-derzhavi.pdf (application/pdf)
http://www.afj.org.ua/en/article/827/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2021:i:2:p:25-34

DOI: 10.33146/2307-9878-2021-2(92)-25-34

Access Statistics for this article

Oblik i finansi is currently edited by Valeriy Zhuk

More articles in Oblik i finansi from Institute of Accounting and Finance Contact information at EDIRC.
Bibliographic data for series maintained by Serhiy Ostapchuk ().