Customs services: essence, procedure of provision and quality problems

the introduction and use of new customs technologies, the improvement of customs procedures, the practical development of consulting and informing participants in foreign economic activity, the expansion of the equipment of customs infrastructure - all this contributes to the creation of favorable conditions for foreign economic activity, an increase in the quality of customs services provided to interested parties, economic growth and business development. Due to the constantly increasing volume of foreign trade activity of the Russian Federation, the tightening of the rules and conditions of international trade, there is an increasing need for the development of modern customs services, since the institution of customs services undoubtedly affects the process of integration of the country into the world economic community, the improvement of trade and the economy of Russia as a whole.

ANALYTICAL PLATFORM OF CUSTOMS ADMINISTRATION: STATE AND PROSPECTS OF DEVELOPMENT

The article is the result of a study of customs administration in the context of analytical support. The authors analyzed the existing analytical platform of customs administration. The organizational procedure for analyzing foreign trade activities is described on the example of regional customs administrations. The main characteristics of methods and means of analyzing foreign trade activity are presented and disclosed. In the course of the analysis, the problematic characteristics of the existing analytical platform are identified and promising directions of development are formulated in the conditions of digital transformation and the introduction of intelligent technologies into the practice of analytical activities of customs authorities. Based on the established development conditions, the structure of an intelligent digital platform for analytical support of customs administration has been developed. The authors propose a holistic approach to transforming an analytical platform into a cognitive one and formulate recommendations for implementing the approach in practice.

Content and Functional Purpose of the Duty in Modern Conditions

The duty as a source of budget formation and a regulator of foreign trade activity contributes to improving the macroeconomic situation and the state's entry into the international trade community. Therefore, the study of the essence and functional purpose of the duty becomes particularly relevant since it makes it possible to increase the efficiency of its functioning in modern conditions. The purpose of the study is to consider the tax and foreign trade nature of the duty, establish its essence and specific characteristics, identify the main functions and substantiate changes in the roles of duty functions in modern conditions. The specifics of the scientific tasks that make up the subject of research required the use of a set of special methods (general scientific and private scientific, theoretical and empirical), the use of which helped identifying the content of the duty, consider its functional purpose and establish the reasons for the weakening of the role of duty functions in different countries of the world. In the course of the study, two approaches to the interpretation of the essence of duty were established: as a tax and as a specific foreign trade payment. The author's definition of the duty was proposed and its main essential characteristics were clarified. It has been established that there are no unified approaches to the definition of duty functions in the scientific literature, and only two main ones (fiscal and regulatory) are substantiated. It was also covered that due to the entry of most countries into the World Trade Organisation and the establishment of restrictions on the growth of customs rates, the regulatory function of the duty is weakening. It was established that in developed countries, due to international restrictions on the application of custom rates, the role of the fiscal function of duty has decreased. It was determined that in less developed countries, in conditions of limited budget revenue sources, the fiscal function of duty continues to be the main one. The practical value of the study lies in the fact that clarifying the content and functions of duty in modern conditions makes it possible to increase the effectiveness of customs tariff regulation to protect national interests during the intensification of international integration processes

WAYS TO IMPROVE THE EFFICIENCY OF FOREIGN TRADE ACTIVITY OF FOREIGN MANUFACTURERS’ DISTRIBUTORS IN RUSSIA

In comparison with national manufacturers, distributors have an advantage in providing wellknown brands and might receive financial or information support by foreign manufacturers in marketing campaigns in the local market. At the same time distributors have a lack of independence in producing and pricing policies, so they are limited in the tools for reducing the costs of production and increasing the profitability of sales. Nevertheless, distributors, as well as other companies, are focused on increasing their economic efficiency. Based on the study of the activities of the company «SK Energy», the authors identified the characteristic problems associated with the implementation of foreign trade operations. Their overcoming is mainly focused on decreasing the costs associated with the transportation of goods to the territory of the Russian Federation, reducing currency risks that limit the ability of the importing company to increase competitiveness in the local market due to the price factor. The authors propose ways to solve the identified problems, confirmed by estimates of the economic efficiency of imports based on actual data on the foreign-trade transactions of «SK Energy» and calculated values, considering the possible implementation of such measures. Considering the specifics of «SK Energy» business, it is identified the possible ways to increase revenue through changes in the company's sales policy and in the conditions of cooperation between the distributor and the foreign manufacturer. The results obtained are sufficiently general and can be used in different industries by commercial organisations that are already engaged in import activities, as intermediaries between foreign producers and consumers on the national market, or only plan to develop an international direction.

UKRAINEON THE WORLD MARKET OF LEATHER MATERIALS

Background. The problem of stable activity of domestic producers, in particular in the production of leather and footwear, is exacerbated by increasing global competition along with the loss of significant share of domestic and foreign markets. The regulating of the development of industrial production, domestic and foreign markets for light industry products is one of the most important tasks of the state today. Therefore, the assessment of the state of Ukraine’s foreign trade in the leather and leathermaterials market is important component for forecasting andshaping the development of domestic leather manufacturing. The aim of the work is to analyze the dynamics of Ukraine’s foreign trade on the leather materials market and to establish key directions for thedevelopment of Ukraine’s leather industry to increase the competitiveness of domestic products in an international environment. Materials and methods. Methods of analysis and synthesis, comparison and gene­ra­lization are used for work. Statistical data of the State Statistics Service of Ukraine, customs statistics of the State Fiscal Service of Ukraine, as well as data from the Inter­national Trade Center are used to study the leather market of various finishing methods in the world. Results. The analysis of foreign trade activities of the leather materials market showed that leather, additionally processed after tanning, significantly exceeds exports in imports, while tanned leather without processing in exports is ten times higher than im­ports. The analysis of world trade indicators determined that leather with a natural full grain surface is characterized by the greatest competitiveness against polished leather withan artificial grain surface. According to the indicators of foreign trade activity, Ukraine ranks third among the countries – leaders in world imports of leather with a natural full grain surface configuration in the form of halves. According to this commodity position, Ukraine ranks 13th in world exports. Conclusion. The analysis of Ukraine’s foreign trade on the leather materials mar­ket revealed the need of forming commodity and technological specializations of the domestic leather industry in accordance with the production of leather with a natural full grain surface from cowhides as the most competitive product in the international environment.

EXPORT-ORIENTED STRATEGY OF DEVELOPMENT MAKING IN THE MANAGEMENT OF INDUSTRIAL ENTERPRISES’ PROFITABLE ACTIVITY

The essence of separate elements of export-oriented strategy of development making in management of profitable activity of industrial enterprises has been researched. The main tendencies of foreign economic activity of national enterprises under the conditions of integration processes have been underlined. The role of macroeconomic and regional institutions that deals with foreign trade activity of industrial enterprises has been studied. The main possibilities that are given for national manufactures with integration processes in the sphere of export activity have been formed. Aspects of extensive and intensive growth of industrial enterprises on the basis of strengthening their export orientation have been characterized. The essence of export-oriented strategy of development from the basic scientific views has been researched. The connection between export-oriented strategy of development and profitability has been actualized. The meaning of transformation changes of economy under the influence of integration stages through the activity of industrial enterprises and its export-oriented strategy making have been detailed. The dependence of economic conditions of integration cycles, complexity of levels of export-oriented strategy of development and management of enterprise’s profitable activity has been emphasized. There were proposed macro- and micro-levels of management that are aimed to study demands of external environment and implement its aspects to the operating and manufacturing activity of export-oriented enterprises’ performance. The importance of macro- and micro-levels of management for starting the process of making export-oriented strategy of development in order to increase the enterprise’s profitability has been detailed and presented in structure that provided and intensified by direct and returned feedback.

Estimation of Real Incomes of the Russian Economy Amidst Changes in Foreign Trade Conditions

The article covers the results of the author’s study on improving the methodology for measuring (estimating) the impact of foreign trade on the nature of reproduction processes in the Russian economy. The parameters and nature of domestic economic development are largely determined by its reproductive model based on raw material exports. The shift in external conditions (from very positive to severe negative) was, according to the author, one of the main factors in the transition from the spectacular growth during «boom» years from 1999 to 2008, and stagnation of the «lost decade» from 2010 to 2019.The article reviews methodological provisions of the international statistical standard – 2008 SNA for calculating aggregates of real income for the total economy, profit (or loss) from foreign economic activity with emphasis on the need to take into account changes in terms of foreign trade in recent Russian history, before the coronavirus pandemic of 2020–2021. Various approaches to calculating macro-indicators of foreign trade activity – trading gains and losses and real income for the total economy are analyzed within the concept of a system of national accounting. In this regard, the article analyzes indicators under consideration in the context of terms-of-trade changes and highlights the relationship between GDP volume (at comparable prices) and real income characteristics in the macroeconomic system.To ascertain the evolution of characteristics of the impact of the export-raw commodity orientation of Russian foreign trade on the reproduction in general, the author within the 20-year period under consideration selected several separate periods: 1995–1998 – transformational recession, 1999–2008 – uniquely favorable conditions, 2009–2014 – recovery from the global crisis, 2015–2019 – transition to macroeconomic stability. The impact of foreign trade on the national economy was analyzed. There is a conclusion about the additional analytical capacity of researchers dealing with problems of reproduction amidst globalization using the following national accounts indicators: profit (loss) from foreign trade and real income aggregates - in a rapidly changing external economic environment.

On the prospects for the ban and control of the export of timber

Based on the analysis of the legal framework, the official statistics of the Federal Customs Service of Russian Federation and world practice, the article discusses the issues of banning the export of round timber outside the Russia. The potential economic effect for individual regions and for the country as a whole as a result of such a ban is estimated, as well as the impact on the foreign trade activity of the Russian Federation. In addition, the potential risks associated with the ban on the export of round timber are assessed.

FEATURES OF THE DEVELOPMENT OF FOREIGN TRADE ACTIVITIES OF THE KURSK REGION

The development of Russia's foreign trade is facing a number of difficulties caused primarily by the instability of the external environment of the world market and its politicization, which negatively affects all participants in relations. Political tensions in 2014 and subsequent counter-restrictive measures had a negative impact on the development of export-import relations in the regions of the country, the Kursk region was no exception. The region has a significant foreign trade potential in accordance with its industrial and agricultural specialization, in connection with which the study of the features of the current development of foreign trade activity is an urgent area of analysis. In the course of the study, the features of the development of foreign trade activities of the Kursk region in 2014-2019 are considered, the prevailing trends and their causes are identified. It has been established that over the past 6 years, the foreign trade turnover of the Kursk region has varied in waves: the period of decline is due to a change in the political situation in 2014, which led to a significant decline in foreign trade activity in the period 2015-2016. However, by 2017, the pace began to recover, and in 2019 it exceeded the pre-crisis level. Since 2016, the region has a stable positive trade balance, which indicates a more active development of exports than imports and emphasizes the export orientation, as well as the implementation of the import substitution strategy. An assessment in the context of the main foreign trade directions showed that over the past 6 years there has been a structural shift: if earlier the main importing countries were the CIS countries, and the exporters were non-CIS countries, today the overwhelming share of foreign trade operations falls on the far abroad.