PECULIARITIES OF THE ACTIVITIES OF THE STATE CUSTOMS SERVICE OF UKRAINE AS A CENTRAL EXECUTIVE BODY IN THE CURRENT CONDITIONS
Abstract
The purpose of the article is to study the peculiarities of the State Customs Service of Ukraine in the current conditions. Methods. Analysis and synthesis – were used to study the legal acts regulating the activities of the State Customs Service of Ukraine, as well as to systematise the data obtained and summarise the information. The empirical method consisted of collecting and analysing factual data on the activities of the customs service under martial law, as well as assessing its effectiveness. The statistical method was used to analyse customs performance indicators, including imports, exports, customs payments and cases of customs rules violations. The content analysis method was used to study official documents, customs reports, and media publications on customs regulation. The prognostic method allowed us to determine the prospects for the development of the State Customs Service of Ukraine, in particular its digitalisation, further European integration and reform of customs procedures. Results. The article analyses the main tasks assigned to the State Customs Service of Ukraine. It is determined that the law enforcement function of the State Customs Service of Ukraine is an important component of ensuring economic and national security. It is noted that establishing effective communication between the State Customs Service of Ukraine, citizens and business is one of the important aspects in the State-citizen relations. It is established that under martial law, the State Customs Service of Ukraine performs strategically important functions – ensuring the supply of goods, supporting the economy and defence capability of the State. The author analyses the directions of development of the State Customs Service of Ukraine in accordance with international standards outlined in the National Revenue Strategy 2030 approved by the Government of Ukraine at the end of 2023. Conclusions. Despite significant achievements, Ukraine's customs system faces a number of challenges, including the need for further digitalisation, combating corruption risks and improving control mechanisms. The future development of the State Customs Service of Ukraine will depend on a comprehensive reform of its operations, effective cooperation with international partners and further harmonisation with European customs legislation. The current realities require the State Customs Service of Ukraine to be flexible, efficient and innovative in the performance of its functions. The effective work of the customs is an important factor in economic stability, ensuring state security and Ukraine's integration into the European economic area.
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