Uman NUH | today: 04/14/2024
| Author(s) |
Соколюк С. Ю., , , Tupchiy O.S., , , Uman National University of Horticulture Zharun E. V., PhD in Economics, , Uman National University of Horticulture Коротєєв М. А., , , |
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| Category | Economics | ||
| year | 2021 | issue | Issue number 98. Part 2 |
| pages | 244-253 | index UDK | 339.544 | DOI | 10.31395/2415-8240-2021-98-2-244-253 (Link) |
| Abstract | 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. | ||
| Key words | risks, threat, customs risk, types of customs risks, customs risk management | ||