Abstract
The article examines the contractual form of service in the customs authorities of Ukraine, focusing on key problems and prospects for its development. In the context of globalization and integration processes, the effectiveness of the customs service becomes an important factor for ensuring the economic security of the state, developing the economy, and supporting international trade, especially in conditions of martial law and the existential necessity of filling the state budget of Ukraine. The study analyzes the current state of organization and implementation of the contractual form of service in customs authorities, identifying the main challenges faced by customs officials in their activities. Among these challenges are issues related to proper legal support and an inert level of response to contemporary requirements, as well as the lack of a unified approach to understanding the service in the customs authorities of Ukraine under a contract. The article also discusses the updating of Ukrainian legislation regarding the contractual form of service in customs authorities. In particular, it emphasizes the necessity of adopting a new procedure for concluding contracts for service in customs authorities and approving a standard form of the contract, which is expected to significantly change the approach to the organization of the contractual form of service in the customs authorities of Ukraine. An important aspect is also the further development of special legislation regulating the procedure for service. The prospects for organizing the contractual form of service in the customs authorities of Ukraine lie in comprehensive reforms, including the updating and aligning of regulatory legal acts with the requirements of modern legislation, optimizing the management system as a whole, clearly delineating delegated powers between the central executive authority responsible for implementing state customs policy and the territorial bodies of the State Customs Service, as well as enhancing the level of professional training for staff. The article provides recommendations for improving the management system, ensuring transparency and accountability. Thus, the research contributes to a deeper understanding of the problems and opportunities facing the customs authorities of Ukraine, as well as outlines strategic directions for further development in matters of service.
Published Version
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