Формирование целевых установок как основы концепции многоуровневого экономического анализа таможенных платежей

Abstract

The article discusses the development of a set of targets for the economic analysis of customs pay¬ments. The relevance of the topic of scientific work lies in the fact that customs payments are the result of joint economic activities of economic entities participating in foreign economic activity and customs authorities, which makes it possible to interpret them as an independent economic category and an object of a separate economic analysis, as well as to identify a multi-level scientific problem, which can be solved in a complex possibly through a developed methodology of appropriate economic analysis based on a set of targets. Economic activity as its ultimate goal is the production or exchange of material goods or services, which can be carried out both within the country and abroad. If the first aspect is closely related to the production and economic activities of economic entities and the analysis of the relevant indicators reflecting this specificity through the use of the formed system of indicators (cost, profit, etc.), then in the second case the values that determine the very process of moving objects should come to the fore economic activity between the countries participating in the foreign trade transaction. The monographic method, as well as the methods of scientific philosophy (deduction and induction), should be singled out as the methodological approaches of the study, since taking into account the opinions of specialists in special¬ized areas will make it possible to most qualitatively develop the main strategic directions for the development of this type of sectoral economic analysis. As a scientific novelty, the developed target settings of economic analysis can be considered, which form the de¬sired image of the result of the economic analysis of customs payments in the researcher. The practical significance lies in the fact that the results and proposals of the work can be used both in the development of strategies for the development of the country’s foreign economic activity in the context of the intensification of international coop¬eration, as well as individual economic entities in the field of foreign economic activity, as well as the developed methodological approaches and scientific -practical recommendations for conducting sectoral economic analysis. The focus for further research is due to the high role of customs payments as an instrument of protectionist policy, as well as an integral part of the economic issues of international integration within the EAEU, as well as their stable component in the federal budget revenues (about 35% in 2020). The collection of customs duties at four levels made it possible to propose the author’s target setting of eco¬nomic analysis corresponding to each of its levels; As a result, the research prerequisites were grouped according to the scientifically grounded four levels of structuring.