Abstract
This research analyses the performance indicators of Russian customs authorities. The existing indicators do not form part of a single system; they are often duplicated and are differentiated by customs authorities’ levels or tiers. This paper highlights a number of difficulties with calculating the indicators and inconsistencies in their application and documents the outcome of the research study undertaken. The research proposes an alternative, dual-purpose system of indicators that has been constructed from the perspectives of the participants of international economic activity and customs authorities. The results of the study should serve as a basis for the creation of a more practical model for assessing the performance of customs authorities.
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