scholarly journals Development of digital technologies for customs regulation of foreign economic activity in the EAEU

2021 ◽  
Vol 17 (2) ◽  
pp. 23-32
Author(s):  
A. I. Goncharov ◽  
A. O. Inshakova
Keyword(s):  
Risk Management ◽  
Foreign Trade ◽  
Economic Activity ◽  
Management System ◽  
Effective Interaction ◽  
Digital Technologies ◽  
Control Procedure ◽  
Eurasian Economic Union ◽  
Risk Management System ◽  
Economic Union

Introduction. The article describes the development of digital technologies for customs regulation of foreign economic activity in the EAEU space. Despite the existence of a single economic space, each state that is a member of the EAEU has the right to introduce its own rules for the movement of goods and persons across the customs borders, as well as rules for the inspection of such goods in customs control zones. In practice it is a situation in which customs carriers must take into account both their domestic legislation and the general rules in the field of customs transport in the EAEU and the relevant licensing requirements. Because of this, different approaches come operational in the organization of the activities of customs carriers, customs representatives, authorized economic operators, owners of temporary storage warehouses and customs warehouses. The lack of uniformity in this area does not allow us to develop a single mechanism for the movement of goods and persons across the customs borders, which generates contradictions between the customs authorities of the partner countries. The identified problems require mandatory resolution, since they reduce the growth rate of foreign economic activity in the EAEU space.Materials and methods. The authors investigated a complex of normative and scientific sources. In terms of the legal aspects of the development of digital technologies of customs regulation of foreign economic activity, the Treaty on the Eurasian Economic Union, the Customs Code of the Eurasian Economic Union, the Federal Law "On Information, Information Technologies and Information Protection", the Decision of the Board of the Eurasian Economic Commission of 10.12.2013 No. 289 (ed. of 21.05.2019) were studied. From the doctrinal developments, the works of representatives of jurisprudence and scientistseconomists were considered, including the authors: Alyokhina O.V., Afonin P.N., Borisov K.G., Ignatieva G.V., Inshakova A.O., Kormych, Borys, Kovalev S.I., Matytsin D.E., Ostroumov N.V., Pavlova Ya.V., Plotnikov A.V., Rusakova E.P., Smirnova I.A., Tarasova N.L. Frolova E.E., Khrunova A.L. On logic Empirical materials were also used for the discussion of the topic.Results. The article proves that in modern foreign economic activity digital technologies are used more and more intensively in the process of moving goods across customs borders. The digitization of customs control and customs expertise procedures is in great demand. These modes are now deeply computerized and integrated into the risk management system for the movement of goods. It is suggested that customs carriers should be involved in providing more complete and up-to-date information about the goods being transported, and they should be included in the risk management system based on the experience of the EU countries.Discussion and Conclusion. The article critically examines the approaches to the application of the risk management system in Europe and the EAEU. This allowed us to identify the shortcomings that need to be addressed. Firstly, there is no relevant and reliable information on the accounting of customs relations subjects and foreign trade participants in the EAEU space; secondly, there is no regulated control procedure, in particular, the procedure for verifying compliance with customs legislation by foreign trade participants; third, there is no regulated regime for effective interaction of customs authorities with other agencies, economic operators, and each other; fourth, there is no procedure for applying the risk management system at the post-control stage.

scholarly journals Features of Application of Automated Customs Risk Management Systems: European experience

2020 ◽  
Vol 24 (1) ◽  
pp. 119-124
Author(s):  
O. Nelipovych ◽  
Keyword(s):  
Risk Management ◽  
Foreign Trade ◽  
Economic Activity ◽  
Management System ◽  
Effective Functioning ◽  
Use Of Resources ◽  
Risk Management System ◽  
Risk Management Process ◽  
Foreign Trade Turnover ◽  
Oriented Approach

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.

Features of Audit Activity in the Eurasian Economic Union

Auditor ◽  
2017 ◽  
Vol 3 (4) ◽  
pp. 18-25
Author(s):  
Березюк ◽  
V. Berezyuk
Keyword(s):  
Risk Management ◽  
Management System ◽  
Economic Activities ◽  
Eurasian Economic Union ◽  
Risk Management System ◽  
State Audit ◽  
Response Measures ◽  
Economic Union ◽  
Audit Activity

The article considers the problems associated with the definition and assessment of audit risks in modern conditions, the classification of risks in order to select participants in foreign economic activities for the conduct of state audit, the stages of the risk management system, as well as response measures, which, in the author’s opinion, should provide prevention, minimization and elimination of risks.

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

2020 ◽  
Vol 16 (5) ◽  
pp. 42-52
Author(s):  
ALEKSEY KOSTIN ◽  
Keyword(s):  
Risk Management ◽  
Foreign Trade ◽  
Economic Activity ◽  
Management System ◽  
Business Environment ◽  
Cross Border ◽  
Risk Management System ◽  
The Russian Federation ◽  
Effectiveness And Efficiency ◽  
The Relationship

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.

REPUBLIC OF UZBEKISTAN AND THE EURASIAN ECONOMIC UNION: INTEGRATION OPPORTUNITIES

2020 ◽  
Vol 9 (3) ◽  
pp. 87-99
Author(s):  
Nabi Ziyadullayev ◽  
◽  
Ulugbek Ziyadullayev ◽  
Keyword(s):  
International Trade ◽  
Foreign Trade ◽  
Central Asia ◽  
National Economy ◽  
Effective Interaction ◽  
Regional Powers ◽  
Eurasian Economic Union ◽  
Economic Union ◽  
The Republic ◽  
Cis Countries

The article reveals the features of the international trade, economic and integration priorities of the Republic of Uzbekistan. The conceptual approaches to joining the WTO, diversification of the geography and structure of foreign trade, as well as the expansion of foreign economic cooperation with world and regional powers, the CIS countries and Central Asia are substantiated. Particular attention is paid to risks and building vectors for effective interaction with the Eurasian Economic Union (EAEU), as well as mitigating the effects of the coronavirus pandemic on the national economy.

Customs Risk Management System in the Context of Clearance of Customs Procedures

2020 ◽  
Vol 22 (1) ◽  
pp. 59-63
Author(s):  
Ihor Nestoryshen ◽  
◽  
Ivan Berezhnyuk ◽  
Alina Brendak ◽  
◽  
...  
Keyword(s):  
Risk Management ◽  
International Trade ◽  
Economic Activity ◽  
Management System ◽  
Control Measures ◽  
International Treaties ◽  
External Threats ◽  
Risk Management System ◽  
Operational Activities ◽  
International Conventions

Introduction. The article emphasizes that the current features of the implementation of foreign economic activity require consideration of two factors that are contradictory to each other. In particular, on the one hand, the growth of external threats is forcing the governments of many countries to tighten control measures when crossing the state border of goods and commercial vehicles. On the other hand, according to international conventions and agreements (Kyoto Convention, WMO Framework Standards for Security, WTO Facilitation Agreement), measures to reduce the interference of regulatory authorities in the operational activities of economic operators are envisaged. In this context, the use of risk-oriented customs control tools, which allow simplifying business without reducing the level of national security, is becoming especially important. Purpose. The purpose of the article is to generalize and systematize foreign and domestic approaches to simplification of customs procedures through the use of risk-oriented instruments of customs control, as well as to develop their own proposals for simplification of foreign trade entities in the domestic regulatory field by using subject-oriented criteria. Results. The authors analyzed the provisions of the International Convention on the Simplification and Harmonization of Customs Procedures, the Framework Standards for Security and Facilitation of International Trade, the WTO Agreement on Trade Facilitation, which are provided for significant simplification of international trade procedures by reducing the share of customs inspections and controls. Сustoms security, customs clearance of goods and vehicles on the territory of the subjects of foreign economic activity or in another place permitted by the customs, without the direct participation of customs officials. These measures are based on the widespread use of risk-oriented instruments of customs control. It is noted that some of the provisions of international conventions and agreements on the use of risk-oriented instruments of customs control and simplification of economic operators have been implemented in domestic customs legislation, namely Art. 320 of the Customs Code of Ukraine introduced selective customs control, it is determined that the forms and scope of control sufficient to ensure compliance with legislation on state customs and international treaties of Ukraine in customs clearance are selected by customs (customs posts) based on the results of risk management. Conclusion. The study analyzes the peculiarities of the customs risk management system application in customs control in Ukraine, and offers proposals for the use of subject-oriented criteria of customs control as a simplification for honest economic operators to reduce the selectivity of risk profiles ASUR.

scholarly journals Risk management system in the enterprises of agrarian sphere

2019 ◽  
Vol 16 (5) ◽  
pp. 10-21
Author(s):  
V. G. Zakrzewski ◽  
O. G. Charykova ◽  
Yu. Yu. Golubyatnikova
Keyword(s):  
Risk Factors ◽  
Risk Management ◽  
Economic Activity ◽  
Management System ◽  
Risk Identification ◽  
Assessment Development ◽  
Agrarian Sector ◽  
Risk Management System ◽  
Management Measures ◽  
Definition Of

The article deals with risk management systems at enterprises of the agrarian sector, which represents an organization of economic activity, the purpose of which is to minimize losses and find sources of income. The research organization of the risk management system in the enterprises of agrarian sphere great attention should be paid to the integration of their specific activities. The process of risk management in enterprises consists of the following phases: definition of objectives and parameters for solving the problem of risk; identification of external and internal risk factors; identification of risk factors, risk identification; risk analysis; risk assessment; development and implementation of risk management measures; synthesis of the results of measures taken and preparing proposals. In addition, the risk management system is submitted to us through the introduction of a passport of risk, to enable the formulation and adjustment of economic activity at any stage of its implementation. Under the risk passport of the economic risk refers to a collection of information about risk, risk criteria, as well as guidance on the application of the necessary methods to manage or mitigate the risks. As well as the information in the article was considered in the context of a risk management system. 

EVALUATION OF ECONOMIC RISK IN AGRICULTURAL ENTERPRISES

2016 ◽  
Vol 11 (1) ◽  
pp. 104-108 ◽  
Author(s):  
Валиева ◽  
Gulnara Valieva ◽  
Файзрахманов ◽  
Dzhaudat Fayzrakhmanov ◽  
Хазеев ◽  
...  
Keyword(s):  
Risk Management ◽  
Economic Activity ◽  
System Integration ◽  
Management System ◽  
Enterprise Management ◽  
Economic Risk ◽  
Agricultural Enterprises ◽  
Risk Management System ◽  
Economic Risks

The article presents the background of risk management system introduction in the enterprise; the types of risks, that affect agribusiness enterprises, were considered; the necessity of targets system integration was founded as a tool for the operational enterprise management. The indicators, characterizing the economic risks, were obtained, the analysis of economic activity on the basis of selected indicators was carried out.

scholarly journals The essence and theoretical principles of risk management in customs affairs

2021 ◽  
Vol 2 (98) ◽  
pp. 244-253
Author(s):  
S. Iu. Sokoliuk ◽  
◽  
O. S. Tupchii ◽  
O. V. Zharun ◽  
M. A. Koroteev
Keyword(s):  
Risk Management ◽  
Public Relations ◽  
Economic Activity ◽  
Management System ◽  
Fundamental Property ◽  
Problem Situation ◽  
Negative Consequences ◽  
Professional Activities ◽  
Risk Management System ◽  
Theoretical Foundations

The article examines the essence and theoretical foundations of risk management in customs. It is proved that in the scientific literature there is no unified approach to the interpretation of the concepts of "customs risk", "management of customs risks", which is explained by the versatility of the concept of "risk". The scientific results of the study of the theoretical foundations of risk management in customs are based on the basis of international agreements, conventions and other legislative acts in the field of foreign economic activity, international and methodological documents of international trade and using monographic and abstract logical methods, as well as methods of comparison, analogy, analysis , synthesis and generalization. Based on the results of the generalization of the study, it was determined that the risk is a violation of the established procedure for the execution of normatively regulated activities, encroaches on social standards in a particular area of public relations. It is argued that the fundamental property of all risks is uncertainty, characterized by insufficient provision of the decision-making process with knowledge about a certain problem situation. Risks in the customs business are inherent in a certain specificity, due to the scope of their occurrence and certain forms of expression. It has been substantiated that in the context of the annual growth of the intensity of foreign economic activity between countries and enterprises, the need to create and constantly improve customs risk management systems is becoming more urgent, confirmed by international and national customs legislation, since the development of an effective risk management system in customs will help protect the national and customs interests of Ukraine. The study confirms that by the risk management system the activities of customs authorities in analyzing risks are meant, identifying and assessing risks, developing measures to neutralize possible risks associated with the implementation of professional activities and is part of the overall process of predicting and neutralizing negative consequences associated with the identification of goods. vehicles, documents and persons subject to customs control, forms of customs control applied to such goods, vehicles, documents and persons, as well as the scope of customs control.

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