Abstract
The objective of the article is a systemic analysis of the approaches to reformation of the customs sphere, determination of the role of customs service in the process of ensuring a sustainable development under the present-day conditions. Eurointegration strategy of Ukraine necessitates the need for reformation of the national customs system in order to conform to the standards of the World Customs Organization and the perspective adaptation to the European requirements, elaboration of the development strategy with the purpose of integration with the developed countries of the world, harmonization of economic trade and ecological processes. Methodology. In the course of this analysis the customs service was considered as a complex open system with application in the research of the methodology of systemic analysis, which allowed to put emphasis on separate aspects of the specific character of its functioning. Results. In any country, customs service is an integral part of the system of state administration of the foreign economic activity, one of the important state institutes of social and economic processes administration. It ensures the balance of interests of all participants of international trade enshrined in the current conventions and agreements on the level of the international law. Modernization of the national customs system under the conditions of the European integration processes has to become an important mechanism of social and economic development and international collaboration of Ukraine. Under the present-day conditions customs service plays an important role in the achievement of goals established by the UN in the sphere of sustainable development till 2030. Some of these goals are directly connected with the strategic mission of the customs service and that is why it is important to ensure appropriate conditions for functioning of the customs service for the successful accomplishment of the tasks of sustainable development in the social, economic and ecological spheres. The key priorities of activities of the national customs system must ensure accomplishment of the main tasks of the customs authorities in the context of achieving the goals of sustainable development formulated by the World Customs Organization: formation of the favorable, safe, just and sustainable business environment for economic growth, ensuring social justice, facilitation of improving stability of the global, national and regional ecological systems and combating the climate changes. Practical implications. The performed analysis of particularities of the customs system functioning and its objectives allows to determine the role of the customs service in the achievement of the Goals of sustainable development till 2030, to highlight the key priorities in resolving the environmental problems, to form the potential of sustainable development. For Ukraine these are modernization of national society and minimization of consequences of existence of the corruption schemes. Value/originality. The use of the systemic analysis allows to detect the main problems in functioning of the customs service taking into consideration the specific character of its functioning under the present-day conditions.
Highlights
Social and economic transformations taking place in the Ukrainian society in the beginning of the 21st century are accompanied by complicated and controversial processes: transformation of policy making organs, reformation of economic foundations of functioning of the national economic system, profound changes in the role of the state institutions in regulation of social relations, growing social inequality
The World Customs Organization has formulated the main tasks of the customs authorities in the context of achievement of sustainable development aiming at the formation of favorable, safe, just and sustainable business environment for economic development
Following the analysis of the goals and the specific nature of functioning of the customs system it will be fair to say that customs is capable of making a sizable contribution to the achievement of goals of sustainable development both on the global and on the national levels
Summary
Social and economic transformations taking place in the Ukrainian society in the beginning of the 21st century are accompanied by complicated and controversial processes: transformation of policy making organs, reformation of economic foundations of functioning of the national economic system, profound changes in the role of the state institutions in regulation of social relations, growing social inequality. All this is taking place against the background of the global processes of economic integration of the states, which predetermines the need for the formation of effective tools for regulation of the social and economic development and optimization of functioning of the state regulation in various spheres, in the customs sphere. The objective of this article is to conduct analysis of modern trends in the improvement of administration of the customs component in Ukraine, to assess the impact of the customs service on sustainable development taking into consideration the determinant of the global environment
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