Роль и значение экономического анализа в системе инструментариев таможенного аудита

Abstract

The relevance of the research topic is due to the need to improve analytical support and decision support systems in the field of customs control through the development of a customs audit system. The problem is the absence today of separate analytical tools for assessing the activities of enterprises participating in foreign trade activities for violations of customs legislation in the field of customs payments. The purpose of the study is to identify the features and directions of development of customs audit, including through the optimization of analytical procedures in relation to monitoring the correctness of payment of customs duties by business entities. Research methods: monographic, tabular. Results and key conclusions: the relevance of the development of customs audit based on the symbiosis of audit and revision has been proven, with justification for the role and significance of economic analysis in the system of its tools. The object of the study is the theoretical and practical aspects of conducting audits and audits in relation to participants in foreign trade activities, the subject is the process of conducting analytical procedures in relation to enterprises participating in foreign trade activities. The theoretical and methodological significance lies in the fact that the essence of the economic analysis of customs payments in various territorial segments is revealed, allowing the use of its tools when conducting a customs audit. The results of the work have practical significance for decision-making by the management of customs authorities to manage the customs audit process as part of control after the release of goods.