Guarantees for the protection of the rights of foreign economic activity entities in the context of the digitalisation of customs procedures

The growth of business activity of foreign economic activity entities leads to an increase in illegal transactions. Accordingly, there is a need for greater control over the international activities of enterprises. This control can be exercised both at the state level and at the business entity level through an audit. A comprehensive audit system of foreign economic transactions should solve the problem of the tax base of export-import transactions. Incorrect determination of the tax base leads to an understatement of tax amounts, which leads to a decrease in the country's financial security. Negative consequences for foreign economic activity entities due to unconfirmed tax transactions caused in the form of fines and distortions of financial indicators lead to a decrease in financial confidence in the company by foreign users of information and investors and buyers. Therefore, the issues of auditing foreign economic activity are relevant to improving the economic security of the state and the entity. The purpose of the article is to study the theoretical and methodological approaches to the organization and business entities' foreign economic activity audit. To achieve this goal, scientific abstraction, dialectical, logical generalization, analysis, synthesis, induction, and deduction were used. The main results of the study: 1) based on a comparative study of several scientific sources, it is established that today there are three types of audit of foreign economic activity: domestic, independent foreign, and state; 2) systematized the main tasks, so the essential purpose of each of the types of audit of foreign economic activity; 3) it is established that today there is a growing demand for independent audits, the result of which is an independent audit opinion because independent control has the most positive impact on the company's image and its development at the international level. Conclusions: comprehensive audit of foreign economic activity is an ongoing process, which includes three components: 1) internal audit of current foreign economic transactions, the primary purpose of which is to obtain reliable and complete information on financial statements to make sound management decisions; 2) independent external audit during the growth of foreign economic activity of the enterprise, the primary purpose of which is, on the one hand, to increase the confidence of external users in the financial statements of foreign economic activity, and on the other - to avoid potential penalties and, consequently, increase financial security ; 3) state audit, the purpose of which is constant control over the correctness of accrual and payment of taxes by the subjects of foreign economic activity. Carrying out a full-fledged audit of foreign economic transactions requires constant monitoring of various types of factors that affect the emergence of risks in foreign economic activity.

Introduction. Cadastral systems are the cornerstone of state infrastructure, performing a dual but an interconnected function: ensuring the fiscal stability of the state and guaranteeing the property rights of entities. Firstly, they systematically form and administer the taxable base. This is achieved through comprehensive registration, accounting, spatial localization and scientifically substantiated valuation of all types of real estate (land, buildings, premises, etc.), creating a verified information base. Secondly, the cadastre acts as a key institution for guaranteeing the property rights of individuals and legal entities. Theoretical analysis. The implementation of the digital platform “National Spatial Data System” will allow to create a universal tool including unified data intended for aggregation, systematization and ensuring interoperability of spatial data generated by a wide range of federal executive bodies. The implementation of such a system will have a transformative effect on tax administration and tax control procedures, which will serve as a catalyst for the transition from discrete and fragmented operational procedures to an integrated, analytically sound and highly automated paradigm of fiscal management. Based on open data, the analysis of the spatial data system implementation results and its impact on the possible increase in the efficiency of tax administration of property taxes was carried out. Results. The conducted analysis of the National Spatial Data System (NSDS) integration allows us to conclude that this system is positioned as a fundamental infrastructure component consolidating heterogeneous spatial data and ensuring the formation of a unified information field. The purpose of this is to significantly optimize the quality and increase the efficiency of public administration in the field of land relations and management of real estate. The empirical experience of the Republic of Tatarstan, demonstrating a positive correlation between the implementation of the NSPD and the dynamics of fiscal revenues (in particular, tax revenues), serves as a convincing illustration of the implicit potential of modern geoinformation technologies, which act as a powerful catalyst for the socio-economic development of both individual regions and the state as a whole.

The subject of the study is the relationship between the rights and obligations of participants in foreign economic activity and customs authorities, namely, the implementation of the principle of "mirror reflection" in the complex formation of rights and obligations. The purpose of the study is to search for gaps in customs legislation that do not directly link the rights and obligations of customs subjects, as well as to develop recommendations for its amendment. The methodological basis of the study was a comparative analysis of the rights and obligations of customs authorities and their officials with the rights and obligations of participants in foreign economic activity, in particular, declarants, persons subject to customs inspection, and other participants. The novelty of the research lies in the formation and justification of the principle of "mirror reflection" when introducing the rights and obligations of the main counterparties in customs. The study revealed a discrepancy between the rights and obligations of the parties, both in the context of the relations "customs authorities – participants in foreign economic activity", and when comparing the rights and obligations of each of the parties. It was also shown that they are not presented systematically and in full in regulatory legal acts, and their implementation is hindered by the lack of an effective mechanism. The results of the study can be used by the legislative power of the country to amend customs legislation and customs authorities to regulate relations with participants in foreign economic activity. The article develops recommendations for improving the legal basis of relations for customs entities, in particular, it is proposed to bring the rights and obligations of the parties into full compliance, as well as to justify the mechanism of their action within each right and obligation.

The article discusses the issues of assessing the foreign economic activity (FEA) of socio-economic systems. The authors highlight the diversity of existing systems for assessing foreign economic activity by levels, directions and indicators and emphasize the importance of the inter-level relationship of such an assessment. The paper substantiates the necessity of performing a comprehensive analysis of the internal capabilities of an enterprise and taking into account global challenges and trends, national characteristics and regional advantages for the effective management of foreign economic activity. The authors have formed a comprehensive evaluation system that includes analysis at the mega-, macro-, meso- and micro-levels. Evaluation of FEA at the mega-level concerns the analysis of economic relations and interaction between groups of countries, regional associations or international organizations. This level of assessment is important for understanding global economic processes, the impact of international economic policy on the world economy and its individual components and identifying current opportunities and challenges. The macro level of assessment is aimed at determining the place of the country’s economy in the world economy and the effectiveness of foreign trade policy. The meso-level details trends at the level of industries and regions and involves assessing the role and importance of individual segments in the country’s overall foreign trade. The micro-level assessment of foreign economic activity entities includes a comprehensive analysis and evaluation of the company’s foreign economic activity, analysis of the fulfillment of obligations under foreign trade contracts, rational use of funds in the company’s foreign economic activity, assessment of the financial condition of partners in foreign economic activity and the export potential of enterprises. For each level, the authors have identified a list of key indicators and analyzed some of them. Keywords: evaluation, analysis, management, foreign economic activity, socio-economic system, enterprise.

Актуальность и цели. Внешнеэкономическая деятельность региона является значимым фактором его успешного развития. При этом, совершенствование процедур таможенного контроля, подразумевающее снижение бюрократической нагрузки на участников внешнеэкономической деятельности, способствует её активизации и росту эффективности. Цель исследования - выявление возможных ошибок и нарушений, допускаемых участниками внешнеэкономической деятельности и таможенными службами в процессе осуществления таможенного контроля, а также разработка мер, направленных на их устранение. Материалы и методы. В основе исследования - метод интервью, в ходе которого было опрошено 20 сотрудников таможенных органов и представителей околотаможенной сферы, среди которых таможенные брокеры, декларанты и т.д. Результаты. Были установлены виды правонарушений, наиболее часто допускаемые участниками внешнеэкономической деятельности, допускаемые в операциях экспорта и импорта товаров, категории товаров, подверженные наиболее частым правонарушениям при пересечении таможенной границы, категории участников внешнеэкономической деятельности, склонные к правонарушениям в области таможенной деятельности, виды правонарушений, возникающие со стороны таможенных органов в процессе таможенного контроля. Выводы. Устранению выявленных недостатков и совершенствованию процедур таможенного контроля в целом будут способствовать следующие меры: создание механизма паритетности для защиты участников внешнеэкономической деятельности, обеспечение оперативного оформления таможенной документации, грамотного и всестороннего консультирования участников внешнеэкономической деятельности, комплексное сопровождение инвестиционных проектов, предполагающее трансграничное перемещение товаров, объективность процедур осмотра и досмотра товаров, объективность оценки правоприменительной практики при рассмотрении дел, относительно споров участников внешнеэкономической деятельности и таможенных органов. Background. The foreign economic activity of the region is a significant factor in its successful development. At the same time, improving customs control procedures, which implies reducing the bureaucratic burden on participants in foreign economic activity, contributes to its activation and efficiency growth. The purpose of the study is to identify possible errors and violations committed by participants in foreign economic activity and customs services in the process of customs control, as well as to develop measures aimed at their elimination. Materials and methods. The research is based on the interview method, during which 20 customs officials and representatives of the customs sphere, including customs brokers, declarants, etc., were interviewed. Results. The types of offenses most often committed by participants in foreign economic activity, allowed in operations of export and import of goods, categories of goods subject to the most frequent offenses when crossing the customs border, categories of participants in foreign economic activity prone to offenses in the field of customs activity, types of offenses arising from customs authorities in the process of customs control were identified. Conclusions. The following measures will contribute to the elimination of the identified shortcomings and improvement of customs control procedures in general: creation of a parity mechanism to protect participants in foreign economic activity, ensuring prompt clearance of customs documentation, competent and comprehensive advice to participants in foreign economic activity, comprehensive support for investment projects involving cross-border movement of goods, objectivity of procedures for inspection and inspection of goods, objectivity of assessment of law enforcement practice when consideration of cases, regarding disputes between participants in foreign economic activity and customs authorities.

Background. The foreign economic activity of the region is a significant factor in its successful development. The purpose of the study is to identify possible errors and violations committed by participants in foreign economic activity and customs services in the process of customs control, as well as to develop measures aimed at their elimination. Materials and methods. The research is based on the interview method, during which 20 customs officials and representatives of the customs sphere, including customs brokers, declarants, etc., were interviewed. Results. The types of offenses most often committed by participants in foreign economic activity, allowed in operations of export and import of goods, categories of goods subject to the most frequent offenses when crossing the customs border, categories of participants in foreign economic activity prone to offenses in the field of customs activity, types of offenses arising from customs authorities in the process of customs control were identified. Conclusions. The following measures will contribute to the elimination of the identified shortcomings and improvement of customs control procedures in general: creation of a parity mechanism to protect participants in foreign economic activity, ensuring prompt clearance of customs documentation, competent and comprehensive advice to participants in foreign economic activity, comprehensive support for investment projects involving cross-border movement of goods, objectivity of procedures for inspection and inspection of goods, objectivity of assessment of law enforcement practice when consideration of cases, regarding disputes between participants in foreign economic activity and customs authorities.

The article is devoted to the study of issues of legislative regulation of foreign economic (international) activities of economic entities in Ukraine. First, the legal nature of international transactions is examined, in particular, the essence of the concept of foreign economic activity is studied, it is noted that the main normative acts that regulate foreign economic (international) activity in Ukraine are the Economic Code of Ukraine and the law of the same name. Attention is paid to the main principles of regulation of foreign economic activity contained not only in the domestic regulatory framework but also in interstate or supranational agreements (treaties, conventions). Also, based on the analysis of the existing regulatory framework, the subject composition of foreign economic activity is analyzed. The authors pay special attention to types of foreign economic activity. In particular, it is emphasized that the legislation of Ukraine contains a fairly wide list of permitted types of international transactions, while the list of prohibited transactions is exhaustive. In the basic Law regulating foreign economic activity, there is no direct ban on the implementation of international (foreign economic) operations with the russian federation, the analysis of other existing legal frameworks revealed that the main list of prohibitions concerns only information activities, and an embargo is imposed on russian imports. That is, foreign economic activity with the russian federation and Belarus remains completely unregulated in the conditions of martial law and ongoing aggression, and the existing restrictions and prohibitions are scattered over a multitude of norms, acts, and treaties, or remain in the plane of moral and ethical relations. Also, the authors emphasize the potential conflict of the use of the latest editions of the INCOTERMS rules, since the analysis of the existing Ukrainian legislative framework revealed that it does not have an official translation, interpretation of specifics, or normalization of the practice of applying these rules by Ukrainian business entities.

Introduction. EU customs administrations use modern technologies in the customs control process that meet international standards in the field of risk management and WСO recommendations. At the same time, the development of partnerships between customs and business significantly reduces customs barriers, and the use of the most simplified procedures of honest participants in foreign economic activity contributes to the rapid and timely receipt of customs payments to the state budget. It is important to study the experience of EU countries in the analysis of risk-oriented criteria and key indicators of foreign economic activity of economic entities. Purpose. The purpose of the article is to study the features of the risk management process in the EU, to study the main groups of risks, indicators and criteria that characterize the foreign economic activity of economic entities and are analyzed by the EU customs authorities. Results. The article examines the features of the risk management process in the European Union. It is established that risk management of customs risks is associated with the analysis of performance indicators of foreign economic activity and the definition of criteria necessary for the identification and assessment of risk. The stages of the dynamic risk management process in the EU are established: establishment of the strategic, organizational and managerial process of risk management; risk analysis; risk processing; monitoring. The main groups of risks and the main groups of activity indicators of foreign economic activity subjects which are analyzed by customs authorities are defined. It is established that the current trends in the analysis of customs risks are modeling the supply chain of goods, the study of information related to the identified facts are incorrect and facts that may indicate the likelihood of non-compliance with customs legislation. Conclusion. Having studied the experience of the EU, the selection of subjects of foreign economic activity for detailed customs control is based on the analysis of indicators of foreign economic activity of economic operators using a system of risks as a set of criteria indicating possible violations of customs legislation. Therefore, the current trends in risk analysis are to pay more attention to the modeling of the supply chain of goods, research of information and performance of foreign trade entities related to the identified facts of illegality and facts that may indicate possible non-compliance with the rules of movement of goods across customs.

The purpose of the article is to develop recommendations for improving the banking services of foreign economic entities. In accordance with the set goal, the task was set: to determine the main banking services provided to the subjects of foreign economic activity, to analyze the state of servicing the foreign economic activity of enterprises in FUIB JSC, to develop recommendations for its improvement. This article reveals that banking services for foreign economic activity of enterprises includes a wide range of operations, in particular, maintaining customer accounts in foreign currency, conducting international settlements for export-import operations, various forms of financing foreign economic activity, etc. We conclude that the specifics of bank financing of foreign economic activity of enterprises is that the loan is provided mainly in foreign currency, respectively, the bank must have a currency license, the lending cycle is tied to the cycle of trade, the bank must have reliable foreign banks -contractors and be a member of SWIFT and other international payment systems, as well as must have qualified personnel in the field of foreign economic activity. This research determines that FUIB JSC does not offer specialized products for foreign trade entities, except for the import of Belarusian equipment. At the same time, the bank focuses on consulting services for foreign exchange transactions and positions itself as a bank for servicing international operations of heavy machinery, fuel and energy complex, manufacturers of mechanical and electrical equipment, metallurgical enterprises. As a result, in order to improve the service, we offered the researched bank to create a club on the basis of existing clients-subjects of foreign economic activity, as well as to use it as a tool to attract new clients. In terms of its content, it will be a community of exporters and importers served by the bank, for which events will be organized to establish international relations, educational activities on various issues of effective foreign economic activity, a specialized trading portal will be created.

This article investigates the procedural specifics of the digital transformation of public administration towards servicization. Based on the analysis of theoretical approaches to defining the features of digital transformation in public administration, it is demonstrated that digitalization contributes to the improvement of the service activities of public authorities. It is determined that the digital transformation of public administration in the direction of servicization is a multifaceted process that involves not only technological innovations but also significant changes in the political, economic, social, organizational, and legal aspects of citizens’ interactions with entities within the public administration system. It is summarized that servicization is a contemporary trend in the functioning of the public administration system aimed at the formation and implementation of service policies as a priority area of modern activity in the political and socio-economic sphere. This represents a set of targeted measures by the state, public authorities, and other entities engaged in service activities aimed at providing citizens with high-quality public services. It is proven that a service-oriented state is the conceptual core of the digital transformation of public administration, ensuring the delivery of high-quality accessible services to citizens through digital channels and tools. It is emphasized that the goal of a service-oriented state should be to create the most comfortable conditions for citizens to exercise their rights and freedoms by reducing administrative barriers and bureaucratic challenges. It is argued that digital technologies and digital tools will enhance the integration of entities within the public administration system into the digital environment and facilitate their adaptation to the demands of the digital age. This process is not only a technological modernization of the public administration system but also a socio-economic phenomenon that necessitates the transformation of the activities of public authorities, the improvement of the legislative framework, and the formation of social relations based on servicization. It is noted that successful realization of this transformation requires overcoming various challenges (including addressing the armed aggression of the Russian Federation on Ukrainian territory), which necessitates a comprehensive approach and broad cooperation among public authorities, civil society, and business.

Introduction. The research is devoted to the genesis, determination of definitions, theoretical aspects of the development of foreign economic activity of institutional units and tendencies of its normative and legal regulation. Methods. The theoretical and methodological basis of the research is the works of leading scientists on foreign economic activity, legislative and regulatory documents that regulate the foreign economic activity of institutional units. The following scientific methods were used in the process of research: induction and deduction, analysis and synthesis - during theoretical generalizations, formation of relevant conclusions; bibliographic - research of literary sources to obtain necessary information on the topic of research the method of associations and analogies - for the proposed new ideas and suggestions that arise on the basis of comparison with other more or less similar objects. Results. The article explores theoretical and organizational and practical principles of defining the essence of the concepts of “foreign economic activity” and "foreign economic relations” in the current conditions of economic development. The types of such activities are considered and it is concluded that state regulation of foreign economic activity in Ukraine under conditions of liberalization should facilitate the establishment and development of foreign economic relations of the institutional units of the country with foreign counterparties. Discussion. Prospects for further research see the study of international experience in conducting foreign economic activity and foreign economic relations and the mechanism of state regulation of foreign economic activity of institutional units. Keywords: foreign economic activity, economic activity, foreign economic operation, export, import, foreign entities, world market.

Aim. The presented study aims to determine the peculiarities of introducing digital tools in public administration using different types of competencies.Tasks. The author describes major prerequisites for the transformation of the public sector in the context of digitalization; analyzes modern digital technologies and the mechanism of their implementation in public services using digital platforms, assesses their role, and identifies obstacles to the digital transformation of public administration.Methods. This study uses general scientific methods, such as the monographic method, analysis and synthesis, induction and deduction, description, and applied methods of structural, systems, and comparative economic analysis.Results. Digital transformation of the public administration system changes the understanding of management from management as execution of functions to management as a network of relationships between the state and its citizens. Reformation of the public administration model based on the implementation of digital solutions forms the new public administration concept. However, the results of the public administration system’s reformation using digital platforms are ambiguous and require study. One of the main obstacles to the formation of a “digital government” is the lack of competent specialists and qualified personnel skilled in the field of information technology (IT), Internet of Things, artificial intelligence, etc. These and other technologies are vital for the formation of a high-quality public administration system. Furthermore, the new information reality places increased demands on the skills of modern public officials, whose level of competence largely determines the quality of management. This study identifies and analyzes the necessary competencies of employees involved in the public administration system at different levels.Conclusions. Over time, digital transformation of public administration will become more evident and meaningful. It can be assumed that digitalization will make it possible to leave behind subjective decisions of individual public officials, improving the quality of provided services and reducing costs as much as possible. Digital transformation of public administration is not limited to the automation and optimization of some processes in the execution of public functions, as it also involves the implementation of modern information and communication technology (ICT) systems to improve the quality of the public administration system as a whole.

The paper reflects the role of digitalization in today’s world. It reveals the importance of providing services electronically in the current context of digitalization. The authors establish the place and role of electronic signatures in the digital economy and conclude that it is necessary to improve the quality of services to obtain and further use electronic signatures in business processes and public services, including customs services. The paper defines and discloses the features of the services provided by certification authorities in issuing electronic signatures to participants of foreign economic activities for further interaction in electronic form with the customs authorities. Operations on providing the services of certification center to participants of foreign economic activity are highlighted. The authors prove that the presence of intermediaries in the provision of services to the participant of foreign economic activity to obtain an electronic signature negatively impacts the functioning of the existing mechanism of service provision, their quality, and, ultimately, the digitalization. The authors develop proposals for the introduction and effective use of information technology, which will improve the functioning of the provision of services and organization of interaction between the participants (consumer–producer) during the provision of services for electronic signatures for its further use by a participant in foreign economic activity in obtaining state customs services in electronic form.KeywordsDigitalizationDigital economyServicesElectronic interactionProvision of servicesQuality of serviceService delivery mechanismElectronic declarationAuthentication centerParticipant in foreign economic activityJEL ClassificationG30O30L86M11H40

The article is presented the empirical research of modern mechanisms for the implementation of public-private partnership models in foreign economic activity, based on the analysis of the world practice of implementing such projects. The research hypothesis is formulated as follows: to restore the national economy of Ukraine in the post-war period, it is expedient to define a system of features of public-private partnership projects. The methods of scientific research were applied to research the private and public partnership models: theoretical generalization and systematization, comparison and grouping, graphic images, etc. (to empirical research of modern mechanisms for the implementation of public-private partnership models in foreign economic activity); methods of comparison, grouping and systematization (to determine the specifics of the implementation of each of the PPP models). The study is due to the growing importance of public-private partnership projects in the world, which are considered tools for solving urgent problems between the public and private sectors in various types of economic activity of the national economy. Based on the results of the research, the classification of types of public-private partnership has been improved, and the features of public-private partnership models have also been determined. The research highlights the elements of the theoretical system of PPP models in foreign economic activity for Ukrainian economy at the conditions of post-war period. The obtained results impact to develop the recommendations for the formation and implementation of modern PPP models for Ukrainian economy at the conditions of post-war period. The division of PPPs in foreign economic activity was carried out according to the following characteristics: according to the purposefulness of the formation of partnership relations; by the nature of interaction in foreign economic activity; by types of industrial activity, to which foreign economic entities (states) contribute; by the degree of private sector participation; depending on the spatial dimension.

The article discusses the priorities and socio – economic risks of the digital transformation of public administration. The main approaches to the problem of the use of advanced digital technologies in the activities of state and municipal government bodies aimed at the formation of a modern system digital environment are investigated. The main directions of the digital transition in public administration are considered, which include the digitalization of communications between public authorities, the active introduction of digital technologies into the practice of providing state and municipal services to business structures and households, stimulating the introduction of effective digital solutions as one of the important conditions for social dynamics.The article identifies the factors and social risks affecting the digital transformation of public administration in the Russian Federation. Among them are the high level of digital inequality, deep social differentiation of regional development, the costly nature of digitalization, risks to the labor market and traditional forms and conditions of employment, problems of adaptation of citizens to the active use of digital technologies in the public administration system, as well as the unconditional provision of citizens' rights and information security in the digital environment. The importance of the course of the Russian state to dynamize the digital transformation of the state and society in the conditions of unprecedented aggravation of international relations in the modern world and tough economic and political sanctions imposed against our country was confirmed.