scholarly journals Improving the Customs Regulation Framework in the Eurasian Economic Union in the Context of Sustainable Economic Development

2022 ◽  
Vol 14 (2) ◽  
pp. 755
Author(s):  
Natalia Vovchenko ◽  
Olga Ivanova ◽  
Elena Kostoglodova ◽  
Stanislav Khapilin ◽  
Karina Sapegina

The formation of a customs administration framework based on the digital economy in the Eurasian Economic Union (EAEU) requires the application of fundamentally new technologies. The successful implementation of digital technologies in the information space of the EAEU presupposes the solution of a number of problems associated with the ensuring the implementation of the concept of sustainable development of the EEU member states in the new economic reality and transition to a new paradigm of customs administration based on the digitalization of the processes of regulation of foreign economic activity. Based on this paradigm, we set the following tasks: to identify trends and substantiate the need for digitalization of the customs administration mechanism in the Eurasian Economic Union based on the use of new technologies; to reveal the meaningful features of digital technologies that are promising for the development of the mechanism of customs administration of the EAEU; consider the applied aspects of the latest information technologies used in the course of EAEU customs administration system digitalization; and assess the prospects for their use, analyze the prospects of organizational, legal and managerial support of this process in the EAEU at the supranational and national levels. The article concludes that within the framework of the digital transformation of the EAEU, new opportunities are opening up for the customs regulation framework, based on the introduction of technologies for analyzing large amounts of data, immersive technologies, blockchain, the use of innovative methods for obtaining and processing customs information (satellite tracking, radio frequency identification), and the introduction of artificial intelligence technologies in customs control processes.

2019 ◽  
Vol 60 (2) ◽  
pp. 177-210 ◽  
Author(s):  
Alexander Knobel ◽  
Andrey Lipin ◽  
Andrey Malokostov ◽  
David G. Tarr ◽  
Natalia Turdyeva

Author(s):  
Elena Bakhtairova

The article presents a comparative analysis of the public service organization systems of the partner countries of Russia in the Eurasian Economic Union: Belarus, Armenia, Kazakhstan and Kyrgyzstan. On the one hand, these countries are united by the common Soviet past, and, on the other hand, they are working on the formation of a common economic space, which is indirectly influenced by all the state institutions of these countries, including the Institute of public service. The modern paradigm of public service consists in focusing on the active, technological component as opposed to the traditional political approach. The article describes the conditions for moving away from the current political approach and, on the basis of a comparative analysis of legislation and practice of the organization of public service, concludes how close the countries are to the new paradigm.


2020 ◽  
Author(s):  
Zoran Minovski ◽  
Bojan Malchev ◽  
Todor Tocev

The purpose of this paper is to identify the impact and benefits of the latest information technologies on Accounting Information Systems (AIS). Taking into account the numerous papers related to new technologies and their application in the accounting profession within Industry 4.0, and conducted survey about perception of practitioners in Republic of North Macedonia, this paper summarizes the characteristics and key benefits of some of the new technologies for the functioning of AIS in the digital age. First of all, the evolution of AIS is elaborated, based on theoretical and empirical analysis of the accounting process from the appearance of the first AIS up to nowadays’ services and techniques available for supporting the accounting function. The first technology to be elaborated is Big Data and its potential to change the business landscape, especially in the field of automating operation processes, customer engagements, and predictive decision-making process. Secondly, the Blockchain Technology as an example of Distributed Ledger Technology (DLT), which adoption brings new possibilities in eliminating or redefining the role of entities external to the company. Cloud Computing i.e. Cloud Accounting is the third technology which is elaborated in this paper through the services it offers on the cloud, especially the way AIS process, store and backup the sensitive and confidential data. Last but not least, Artificial Intelligence (AI), a technology that could change the professional services, the need, and opportunities that are provided for a solution to the current accounting issues. In summary, taking into account the relevant literature and the perception of the respondents-practitioners, increased use of these technologies is necessary because their application reduces costs; increases transparency and confidence in information; flexibility, i.e. no time and space restrictions on their use, etc., which is especially useful in the current state of Pandemic, caused by the virus COVID-19.


2021 ◽  
pp. 31-37
Author(s):  
I. P. Tikunova

The purpose of this article is to introduce into the scientific circulation the results of the research work started in 2019 by the Russian State Library (RSL) with the aim to identify, analyze and characterize processes of digitalization of public libraries of the Russian Federation as well as to make the forecast of their further development. In the course of the research, there was done the analysis of normative documents, publications in the professional press and on the sites of Russian and foreign journals, other net actors, accumulating and testing scientific information about digitalization of librarianship; examination of libraries’ sites as points of access to distant library services.The summarization of the significant empirical base made it possible to identify and characterize the main trends in the process of digitalization of public libraries, as well as to conduct a comparative analysis of international and domestic experience in the introduction of digital technologies into library practice.During the first two stages of this scientific project, there was defined the concept of “library digitalization”, studied the content of the process of library digitalization, identified the main avenues and analyzed forms and areas of application of new information technologies in library practice.The results of the research have indicated that digitalization affects the development of all the main areas of library activities. The introduction of digital technologies leads to significant changes in the forms and methods of library work and library communications.There have been identified several main vectors of library digitalization development: digitization of library collections and creation of digital resources; development of the remote user services via the Internet, robotization of library processes and implementation of mobile communication technologies, augmented reality and radio frequency identification. The objectives of the introduction of digital technologies into library practice have been formulated as follows: liberation of library specialists from routine library work for to perform processes that require intellectual and creative abilities. The results of this research have important theoretical and practical significance.


2021 ◽  
Vol 17 (2) ◽  
pp. 23-32
Author(s):  
A. I. Goncharov ◽  
A. O. Inshakova

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.


2019 ◽  
Vol VII (Issue 3) ◽  
pp. 133-139
Author(s):  
N.G. Vovchenko ◽  
O.B. Ivanova ◽  
A.F. Khapilin ◽  
S.A. Khapilin

Author(s):  
Анастасия Калмыкова ◽  
Anastasiya Kalmykova

The article is devoted to еру comparative legal analysis of the legislation in the Member States of the Eurasian Economic Union regard to the regulation of administrative and legal regimes. It examines the types of administrative and legal regimes, the specific methods of state regulation of the introduction of administrative and regulatory regimes as well as the restrictions imposed on members of regulated relations. The article also analyzes the common and distinctive features of the administrative and legal regimes in the Member States of the Eurasian Economic Union. The author proceeds from the fact that the grounds for the establishment of administrative and legal regimes in the Member States of the Eurasian Economic Union are requirements relating to safety as the result of social conflicts (causes) and the causes of natural, technological and biological nature as well as due to the necessity of establishing a special kind of regulation. This task is even more actualized in terms of scientific and technological development, the creation of fundamentally new technologies and industries, and the growth of morbidity and mortality because of influence of harmful environmental factors, progressive economic crisis, general increase of paces and intensity of economic, political and social life.


2021 ◽  
Vol 26 (1) ◽  
pp. 185-189
Author(s):  
Nataliia Shyshpanova ◽  
◽  
Olena Bodnar ◽  

Abstract. The article substantiates the feasibility of ensuring the development of the insurance market in Ukraine in the context of digital transformations. It has been determined that the latest digital technologies are penetrating deeper into the global insurance market, without bypassing any area of activity, but the volume of the insurance market in Ukraine is several times less than in the developed countries of the world. The indicated factors which restrain the development of the insurance market in Ukraine and characterized existing problems of the insurance market lead to low confidence in the companies of the sector and do not allow it to develop properly. It has been established that in modern conditions of digital transformations, insurance companies widely use innovative technologies that ensure the achievement of both short-term effects and long-term competitive advantages. The directions of digitalization of the insurance market in Ukraine have been characterized and it has been substantiated that the processes of digital transformation based on the development of information technologies of insurance companies contribute to increasing competitiveness. In order to improve the situation in the domestic insurance market and maintain competitive positions, insurance companies should actively use European and world experience, introduce and change models of insurance functioning, and intensively introduce innovative technologies in insurance activities. The use of new technologies and management models in practice will increase the efficiency of the provision of insurance services, require insurance companies to develop new insurance products, taking into account the individual wishes of customers, and will also contribute to expanding the scope of using insurance as a method of risk transfer in an integrated risk management system, as well as will ensure the creation of a unique competitive advantage for those insurance companies that are able to introduce innovative digital technologies in accordance with the individualized requests of customers


2019 ◽  
Vol 15 (4) ◽  
pp. 432-453 ◽  
Author(s):  
Hasna El Alaoui El Abdallaoui ◽  
Abdelaziz El Fazziki ◽  
Fatima Zohra Ennaji ◽  
Mohamed Sadgal

Purpose The pervasiveness of mobile devices has led to the permanent use of their new features by the crowd to perform different tasks. The purpose of this paper is to exploit this massive consumption of new information technologies supported by the concept of crowdsourcing in a governmental context to access citizens as a source of ideas and support. The aim is to find out how crowdsourcing combined with the new technologies can constitute a great force to enhance the performance of the suspect investigation process. Design/methodology/approach This paper provides a structured view of a suspect investigation framework, especially based on the image processing techniques, including the automatic face analysis. This crowdsourcing framework is mainly based on the personal description as an identification technique to facilitate the suspect investigation and the use of MongoDB as a document-oriented database to store the information. Findings The case study demonstrates that the proposed framework provides satisfying results in each step of the identification process. The experimental results show how the combination between the crowdsourcing concept and the mobile devices pervasiveness has fruitfully strengthened the identification process with the use of automatic face analysis techniques. Originality/value A review of the literature has shown that previous work has focused mainly on the presentation of forensic techniques that can be used in the investigation process steps. However, this paper implements a complete framework whose whole strength is based on the crowdsourcing concept as a new paradigm used by institutions to solve many organizational problems.


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