The Possibilities of Using GAP Analysis to Predict the Receipt of Customs Payments

Abstract

Modern realities pose difficult tasks for the state, the solution of which requires financial resources. Customs payments are one of the significant sources of revenue for the budget system of our country. In order to maintain a stable level of receipts of customs payments to the federal budget, customs authorities should use effective methods of assessing the current state of the customs environment in order to identify negative factors and eliminate them in a timely manner. One of these techniques is GAP analysis, which is widely used in strategic management. The purpose of the article is to interpret the GAP analysis methodology for the study of gaps in customs payments during the implementation of control activities of customs authorities. The article reveals the essence of the GAP analysis methodology, as well as describes its advantages. The main stages of GAP analysis of gaps in customs payments during the implementation of the control function by customs authorities are highlighted. The author identified the main causes of negative gaps in the receipt of customs payments; proposed measures to improve the control activities of customs authorities over the completeness and timeliness of customs payment’s receipt. In the course of the study, strategic directions for improving customs cooperation as a result of the application of the proposed measures were formulated.