The efficiency of the customs authorities of Ukraine in the conditions of martial law

Abstract

Introduction. The article considers the peculiarities of the work of customs authorities in the conditions of martial law in Ukraine. An assessment of the effectiveness of such work is given in view of the cost-effectiveness of decisions regarding the simplification of customs regulation, the quality of the provision of customs services, and the transparency of accounting for the transportation of goods across the customs border of Ukraine. Goal. The purpose of the article is to study the peculiarities of the work of the customs authorities of Ukraine in the conditions of martial law in order to formulate recommendations for increasing the efficiency of the administration of customs payments and increasing revenues to the state budget from taxes on foreign economic activity. Methods (methodology). The article uses general scientific methods of cognition, and in particular: empirical and logical methods for determining the essence of the main concepts of the study; statistical, graphic and comparison method for researching the main trends of foreign economic activity and receipt of customs payments to the state budget of Ukraine; sociological survey - to determine the effectiveness of customs authorities in providing customs services to clients; generalization - for the formation of research conclusions. The results. A methodical approach to assessing the effectiveness of the customs authorities of Ukraine under martial law has been developed, which includes criteria for assessing the effectiveness of management decisions, assessing the completeness of accounting for the value of export-import operations, and assessing the quality of customs services. The low level of efficiency of the work of customs authorities in terms of export-import operations and the quality of the provision of customs services is substantiated. The vector of increasing the efficiency of the work of the customs authorities of Ukraine is proposed, taking into account the implementation of the judicial reform and the reform of law enforcement activities, as well as increasing the motivation of customs and law enforcement officials in the context of identifying violations of customs legislation and applying appropriate financial sanctions.