Participants Of Foreign Economic Activity Research Articles

Система управління ризиками як інструмент спрощення митних процедур в контексті євроінтеграції

Annotation. Introduction. The constant tendency to increase foreign trade turnover and at the same time the limited possibilities of reorganization of the customs service require its constant improvement, forcing to look for optimal forms and mechanisms for the implementation of its relevant functions. An effective mechanism which ensures the interests of the state and foreign trade participants in customs control is currently a worldwide system of risk management in customs control. Purpose. The purpose of this article is to consider the customs risk management system as a tool for simplifying customs procedures in the context of Ukraine’s European integration. Results. The article considers the customs risk management system, which is an important tool for simplifying customs procedures and for bringing them to the best world standards, which is a necessary condition for Ukraine’s competitiveness in the global economic system. It is noted that an effective risk management system as a unique tool of integrated customs control allows the application of new principles of security of international supply chains. Risk management is the basic principle of modern methods of customs control, which allows optimal use of resources of customs authorities without reducing the effectiveness of customs control, and frees most participants in foreign economic activity (FEA) from unnecessary control. The article focuses on the subject-oriented approach, which involves the categorization of FEA participants in the risk management system. Categorization in this case is the classification of participants in foreign economic activity depending on the essential indicators. The main directions of ensuring the effective functioning of the customs risk management system in the field of customs control in Ukraine are identified. Conclusions. The article identifies the main directions of ensuring the effective functioning of the customs risk management system in the field of customs control in Ukraine. Keywords: risk management system; risk management process; subject-oriented approach; risk classification.

RISKS OF FOREIGN TRADE PARTICIPANTS IN THE FIELD OF CALCULATION AND ADMINISTRATION OF CUSTOMS PAYMENTS

Purpose of research. The article deals with the problems of forming a business environment in foreign trade, taking into account the construction of a risk-based compliance management model by controlling state bodies. The purpose of the study is to establish and identify the features of identifying risks of participants in foreign economic activity and the state in the calculation and administration of customs payments, respectively. This is necessary not only for the administration of customs duties and taxes, but also for determining the main directions for the development of foreign trade activities of the Russian Federation. Conclusions. As a result of the research, the author comes to the conclusion that risk management occupies a special place in the system of managing the compliance of foreign trade activities with the criteria established by state regulatory (customs, tax) authorities. However, in addition to managing tax and customs risks, which according to current legislation are recognized as violations of the rules established by law, it is necessary to change the system for evaluating the effectiveness and efficiency of the Supervisory authorities themselves. Currently, the relationship between the risk management system and the violations of customs and other legislation themselves is mostly reduced to the implementation of the customs authorities ' fiscal task. According to the majority of importers, the application of the risk management system has a single goal - to increase the costs of participants in foreign economic activity associated with cross-border movement of goods. On the part of participants in foreign economic activity, it is necessary to restructure the strategy of interaction with regulatory authorities. In these circumstances, the key areas of such interaction are the development of the Institute of authorized economic operators, its sub-Institute of authorized exporters, as well as the creation of a self-regulating organization in the field of foreign trade that represents the interests of not only Russian exporters, but also importers.

TRANSACTION COSTS FOR PROVIDING SERVICES TO A PARTICIPANT IN FOREIGN ECONOMIC ACTIVITY FOR CONNECTING TO THE ELECTRONIC DECLARATION SYSTEM OF THE FEDERAL CUSTOMS SERVICE OF RUSSIA

The essence of costs in the organizational interaction between participants of external economic activity and the market in the case of connection to the electronic Declaration system has been revealed. This type of cost is classified as transactional. The expenses faced by participants in foreign economic activity at the present time when connecting to the electronic Declaration system have been identified and disclosed. It has been found that the existence of intermediaries in the process of providing such services leads to transaction costs of an explicit type Seven groups of implicit transaction costs also have been highlighted. Various approaches to measuring transaction costs have been considered, a partial use of ordinalist and cardinalist approaches has been proposed.

Significance assessment of the risk management system to improve the quality of customs service provision

In the context of limited resources of authorities and international trade growth, the compliance with legislation by participants in foreign economic activity, the quality improvement of service provision, the provision of completeness of the income flow to the federal budget, along with the reduction of time required for the completion of formalities, are important tasks. In order to solve these problems, the authorities use a risk management system. The purpose of the article is to confirm the importance of the risk management system for the quality improvement of service provision. The methods of system analysis, questionnaires, as well as the project method, the method of correlation-regression analysis, the statistical-probabilistic method, modeling, and the process approach were used herein in order to develop directions for improving the risk management system, substantiate the proposals and recommendations. The results of the study using the method of correlation-regression analysis made it possible to identify the relationship between improving the risk management system and improving the quality of providing the service customs declaring procedure. A direct strong relationship between the quality of services and the number of automatically issued electronic declarations filed by low-risk foreign trade operators, as well as a direct strong relationship between the quality of services and the number of automatic risk profiles, was established based on the R-squared value 1.00. The R-squared values 0.90 and 0.99 confirm the existence of a direct relationship between the time limit for operations when goods are placed under the procedure for export and import, respectively, and the quality of service provision. The results of the revealed dependence serve as a starting point for the development of practical recommendations for the quality improvement of the formation and application of risk profiles in the field of value control, as well as the improvement of the procedure of formation and application of risk profiles in the field of export control, and the development of a methodology for assessing the effectiveness of the risk management system.

Управління ризиками в контексті аналізу показників діяльності суб’єктів зовнішньоекономічної діяльності митними адміністраціями країн ЄС

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.

О некоторых недостатках валютного контроля в Российской Федерации

Based on the analysis of the regulatory framework, as well as law enforcement practice, the article models a typical scheme of evasion by unscrupulous participants of foreign economic activity from administrative responsibility for violation of currency legislation when withdrawing currency values outside the Russian Federation. It offers a number of recommendations to regulatory authorities, as well as proposals for changes to the current legislation on currency regulation.

Формы сотрудничества таможенных органов и участников ВЭД

Цель: рассмотреть структуру взаимодействия таможенных органов и участников внешнеэкономической деятельности, проанализировать деятельность Воронежской таможни, определить порядок формирования рациональных решений по выбору конкретных форм взаимодействия таможенных органов и участников внешнеэкономической деятельности. Обсуждение: рассмотрены формы и определены направления взаимодействия таможенных органов и участников внешнеэкономической деятельности на примере Воронежской таможни. Проанализирована схема деятельности Консультативного совета по работе с участниками внешнеэкономической деятельности при Воронежской таможне. Обозначены отличия деятельности Совета от проведения семинаров, а также между информированием и консультированием. Результаты: статья показывает полную картину работы Воронежской таможни с участниками внешнеэкономической деятельности, описывает нововведения в работе Воронежской таможни, обосновывает возможность проведения «экспериментов» на выгодных условиях.

Risk management of the agricultural enterprise in the conditions of supervision of external markets

Introduction. The agro-industrial complex consists of a complex system, using the power of all the main features of the system: the complexity of work, the complexity of efficient resources. The state of the agro-industrial complex is an important indicator of a sustainable national economy whenever needed as a whole. Given the economic and political instability of recent years, risk management of agricultural enterprises is becoming one of the most pressing issues. The purpose of this paper is to identify and study the main risks that manifest themselves in agriculture in the acquisition of foreign markets, to determine the characteristics of the manifestation of risk in the activities of agricultural enterprises in modern economic conditions. Result. Risks are possible adverse events that may occur and as a result of which there may be losses, property losses of participants in foreign economic activity. Entering a foreign market is always an introduction to competition. The main risks of an agricultural enterprise in mastering the foreign market: weather conditions; unsatisfactory production resources and products; undesirable changes in the quality and quantity of factors of production, reducing the quality of seed, fertilizers. Unpredictability of natural and climatic conditions and changes in harvest volumes, fluctuations in prices in domestic and foreign markets are the main factors influencing changes in incomes of agricultural producers. Conclusion. Risk is the probability of deviation of the real value of the studied process, phenomenon, event from the planned one, which leads to diversity in the decision-making process to improve the efficiency of agricultural production. It is necessary to develop a methodology for determining the nature of the risk in relation to agricultural production and highlight the main features of its manifestation in agriculture.

CONCEPTS AND ESSENCE OF CUSTOMS PROCEDURES IN ACCORDANCE WITH LEGISLATION OF UKRAINE

International trade is one of the main forms of international economic relations, so the contradictions arising from the customs clearance of goods have a significant negative impact on each country separately, and on the world economy in general. In this regard, the need to bring customs procedures to EU standards is not in doubt. Integration processes in the customs sphere make a significant contribution to the economic development of countries. In recent years, Ukraine has made good progress in the liberalization of traderegimes, this also applies to customs procedures. Procedures of customs control and customs clearance of goods transported across the customs border of Ukraine are uniform and regulated by the relevant legal acts. The essence of customs procedures is that they reflect the relevant conditions that must be observed in respect of goods placed under the relevant procedure. Also, with its help, the subjects of foreign economic activity exercise their rights and obligations in the customs sphere. In a broad sense, the customs procedure is a regulatory system, internally structured by legal relations, focused on achieving a specific legal result and consisting of relevant customs elements that successively change each other. In a narrow format, customs procedures are considered as a set of rules that define for customs purposes the requirements and conditions of possession, use and (or) disposal of goods in the customs territory of the customs union or abroad. Each customs procedure is a set of requirements stipulated by: the order of customs control of goods, customs clearance of goods and the peculiarity of collection (payment) of customs duties, the conditions of which depend on the purpose, form and conditions of their movement (that is, a certain customs regime). Knowledge of their legal nature and their implementation in full and in accordance with the requirements of the current legislation contributes to the strengthening of the customs policy of the state, the completeness of customs payments and reduces or even eliminates the possibility of transportation of contraband into the territory of the state. It should be noted that the effectiveness of customs procedures is determined by the balance of interests of the state and participants of foreign economic activity.

Развитие государственных услуг, предоставляемых таможенными органами — участникам внешнеэкономической деятельности в сфере защиты прав интеллектуальной собственности на пространстве ЕАЭС

This article is about problems of providing state services by customs authorities for maintaining a unified customs register of intellectual property in electronic form. The purpose: to highlight the features of customs services provided to participants in foreign economic activity and to consider the main opportunities for maintaining a customs register of intellectual property in electronic form. Materials and methods: theoretical foundations of public services provided by customs authorities, the current customs legislation of the EAEU and national legislation regarding the inclusion of intellectual property in the customs registry, system analysis. The results: Using the synthesis method, outstanding unresolved issues are noted in terms of the provision of customs services for maintaining the customs register of intellectual property in electronic form. Conclusion: substantiated the main areas of improvement in the procedure for maintaining the customs register of intellectual property in electronic form.

Повышение эффективности государственных услуг в сфере таможенного регулирования как фактор развития станкостроительной отрасли

The article reveals the essence and role of the machine-tool industry in the development of the national economy. The mechanism of state regulation of the national economy, as well as the mechanism of state regulation of foreign economic activity and the place of customs regulation in it are described. The essence of the customs policy and its place in the system of state policy of the Russian Federation is reflected. The approach to the consideration of customs regulation as a service is described, within the framework of the implementation of which the needs of the state and participants of foreign economic activity are satisfied. The recipients of services in the field of customs regulation in the development system of the machine-tool industry of the Russian Federation are considered. The list of tasks of customs regulation is disclosed, the solution of which is associated with the development of the national machine-tool industry, the stages of development of the machine-tool industry and the corresponding measures of customs regulation are described.

СИСТЕМА УПРАВЛЕНИЯ ТАМОЖЕННЫМИ РИСКАМИ: СОСТОЯНИЕ И ПЕРСПЕКТИВЫ

The paper considers the current state of the problem of customs risk management in Russia. The basic methods of customs risk management are presented, and their improvement is promising. Much attention is paid to automation methods of the FCS of the FCS of Russia, including in the categorization of participants in foreign economic activity.

ПОВЫШЕНИЕ КАЧЕСТВА ТАМОЖЕННЫХ УСЛУГ В РАМКАХ РАБОТЫ ЦЕНТРОВ ЭЛЕКТРОННОГО ДЕКЛАРИРОВАНИЯ

The article provides an overview of the application of advanced technologies of electronic interaction between customs and participants of foreign economic activity. The article also provides an overview of the methods of personnel activities management depending of the Customs service performance indicators. At the same time, the authors describe the current state of creation and implementation of electronic customs, as well as identify problematic issues related to their functioning.

АКТИВИЗАЦИЯ ПРОЦЕССОВ ЭКОНОМИЧЕСКОЙ ЦИФРОВИЗАЦИИ В УСЛОВИЯХ ПАНДЕМИИ COVID-19

This article examines the impact of restrictive measures implemented as part of the prevention and protection against the COVID-19 pandemic in Russia. A detailed analysis of the activities of customs authorities (as a state structure) and participants in foreign economic activity in a pandemic is carried out. At the end of the article, conclusions are drawn about the appropriateness of the management decisions taken, and further prospects for the development of economic digitalization in Russia are considered

THE STUDY OF THE EFFECTIVENESS OF THE USE OF COMPETENCY-MODULAR TECHNOLOGY FOR THE FORMATION OF PROFESSIONAL INFORMATION AND ANALYTICAL COMPETENCIES IN STUDENTS

The results of a scientific experimental study to identify the effectiveness of using the competency-modular technology for the formation of professional information and analytical competencies among students - future customs experts at the university are presented. The stages of conducting an experimental study of competency-modular technology are considered. The developed criteria and indicators of the formation of professional information and analytical activities and their structural components are considered: cognitive, operational and activity. The cognitive component of students' readiness for information and analytical activity reflects knowledge of the theoretical base: principles, laws, regulatory documents in the field of customs and financial and economic relations of participants in foreign economic activity. The operational component of students' readiness for information and analytical activities is the ability to select the necessary actions in the implementation of design and operational activities, indicate their correct sequence, evaluate the object according to certain parameters. The active component of students' readiness for information and analytical activities reflects the ability to carry out a set of operations, solve specific problems in the field of customs, and produce their own intellectual product. The methodology of conducting a stating and formative experiment using the competency-modular technology of forming a set of professional information and analytical competencies to identify four levels (below the basic, basic, advanced, high) formation of students - future customs experts is described. The data of the conducted pedagogical experiment confirm the high efficiency and feasibility of the developed and implemented in the educational process competency-modular technology of forming students - future customs specialists, of readiness for professional information-analytical activities and confirms the correctness of the hypothesis of the study

СОВЕРШЕНСТВОВАНИЕ РОЛИ АО "РОССИЙСКИЙ ЭКСПОРТНЫЙ ЦЕНТР" В ПРОЦЕССЕ РАЗВИТИЯ ИНФРАСТРУКТУРЫ ПРОДВИЖЕНИЯ ПРОДУКЦИИ И УСЛУГ НА ВНЕШНИЕ РЫНКИ

The purpose of the study conducted by the authors is to develop proposals for improving the role of the Russian Export Center joint-stock company in the process of developing the infrastructure for promoting domestic products and services to foreign markets. The subject of the study is the activities of the joint-stock company Russian Export Center. The organization considered by the authors is an instrument of effective cooperation between state structures and exporters, its activities contribute to the search for potential buyers for exporters in foreign markets, the preparation of marketing materials, business participation in international exhibitions and business missions. The authors of the study presented the directions for improving the role of the Russian Export Center joint-stock company in the development of infrastructure for promoting domestic products and services to foreign markets: the development of a single window mechanism through the creation of an information system that would ensure the interaction of participants in foreign economic activity and international trade with state authorities, the launch of the Register of Exporters information system; organization of a network of representative offices of the Russian Export Center joint- stock company abroad to promote the Made in Russia brand; application of the methodology developed by the authors to evaluate the economic efficiency of the held congress and exhibition events. When writing the article, methods of systematic and comparative analysis, expert assessments, and generalization were used. The application of the results is the management decision-making processes in terms of choosing directions and ways to promote Russian products and services to foreign markets. The article was prepared based on the results of studies carried out at the expense of budget allocations as part of the state task to the Financial University under the Government of the Russian Federation.

ТАМОЖЕННЫЙ КОНТРОЛЬ АЛКОГОЛЬНОЙ ПРОДУКЦИИ, ПЕРЕМЕЩАЕМОЙ ЧЕРЕЗ ТАМОЖЕННУЮ ГРАНИЦУ ЕВРАЗИЙСКОГО ЭКОНОМИЧЕСКОГО СОЮЗА

The article examines the conceptual and categorical apparatus of customs control of alcohol products transported across the customs border of the Eurasian Economic Union, assesses the current market situation of the studied category of goods. A number of legal acts reflecting the consequences of non-compliance with applicable laws, in particular the Criminal Code of the Russian Federation, are analyzed. A gradation of excise stamps is presented in accordance with the Order of the Ministry of Finance of the Russian Federation of September 24, 2018 № 199n. A range of problematic issues related to the customs control of alcohol products transported across the customs border of the Eurasian Economic Union has been identified. Primary attention is paid to the falsification of excise stamps, the ambiguous application of the terminological standards of the 22 product group «Alcoholic and non-alcoholic drinks and vine-gar» of the single Commodity Nomenclature for Foreign Economic Activity of the Eurasian Eco-nomic Union, as well as the organization of customs examination. As a conclusion, the need for the application of technology based on non-contact (radio frequency) identification - an RFID tag is indicated. The necessity of finalizing the unified commodity nomenclature of foreign economic activity by including and (or) adding missing information is substantiated, which will help to avoid difficulties in assigning a code, as well as reduce the number of litigations between customs authorities and participants in foreign economic activity. One of the solutions to the research problem is the development of a mandatory certification of a special course for specialists in the field of foreign economic activity involved in the transport of alcoholic beverages, which allows obtaining relevant knowledge, as well as improving the professional qualifications of specialists from third-party expert organizations. The ways of solving the identified problems aimed at improving the existing mechanism for organizing customs control as a central tool for ensuring national security are proposed.

ВЫБОР ТАМОЖЕННЫХ ПРОЦЕДУР ВО ВНЕШНЕЭКОНОМИЧЕСКОЙ ДЕЯТЕЛЬНОСТИ

The article reflects customs procedures and the importance of their choice for participants in foreign economic activity. The authors noted the impact of state regulation on international trade and foreign economic activity, on replenishment of budget revenues and replenishment of the domestic market with a variety of goods, machinery, equipment and vehicles. The choice of the customs procedure and its documentation have a significant impact on the real economic benefits of the participants in the customs operation.

Modern Trends of Development of Electronic Trade in the Conditions of Digital Economy

E-commerce is rapidly gaining popularity and is a dynamically developing industry in the global economy. With the help of information technologies, Internet companies are open to opportunities to develop new markets, providing the Internet consumer with great potential for product research. For the further effective development of commercial activity, an important condition is fulfilling the need to assess the main trends and changes in the development of electronic commerce.The purpose of the study is to analyze the development and current state of electronic commerce in the world, as well as develop methods and recommendations for participants in foreign economic activity doing business through the Internet in the interests of expanding companies and increasing the efficiency of their activities. Results. A study of the basic principles of electronic commerce and the factors affecting it. E-commerce systems are presented that enable buyers not only to interact with the seller, but also to receive the most complete information about the goods sold and the services provided. Using the results of the analysis, the state and main trends in the development of electronic commerce are determined. A system of indicators has been supplemented to assess the level of development of international electronic commerce.

ЦИФРОВЫЕ ТЕХНОЛОГИИ И СОВЕРШЕНСТВОВАНИЕ АДМИНИСТРИРОВАНИЯ ТАМОЖЕННЫХ ПЛАТЕЖЕЙ

The article examines the main indicators of improving the effectiveness of control measures for the administration of customs payments, and other payments levied by customs authorities using modern digital technologies. The advantages of the transition to the payment of export customs duties and other payments for the period after the release of goods for law-abiding participants in foreign economic activity are also investigated. The results of joint control measures of customs and tax services are also shown.