Abstract. This paper is oriented at foreign and Lithuanian capital companies based in Lithuania and the differences between their social responsibility and predominant management types. The research conducted in this paper is based on the public opinion that leads to believing that foreign capital business entities are far more ahead than Lithuanian capital companies as far as corporate social responsibility (CSR) is concerned, and the fact that there is no solid ground to confirm this assumption. The results of the research revealed that the differences do exist, but they are not as vast as the society thinks. It was established that Lithuanian capital companies still lack a fully developed understanding of CSR, meaning that they are still a bit less socially responsible than foreign capital entities, because the idea of CSR is relatively new in the country. Nevertheless, a promising tendency leads to believing that CSR is steadily gaining its significance in the Lithuanian business world.

In recent years, increasing attention has been paid to the security of international flows, with a focus on a specific area of logistics, namely, customs logistics, understandably both as a new branch of science and as an integral, complex and multifaceted area of activity. Customs logistics includes the processes, functions and challenges of transportation, warehousing, forwarding, inventory management, management of flows/resources and other areas of activity, insofar as they are related to the legal acts implemented by customs, customs supervision, interaction between customs and business in developing secure international trade. This is an area of research and practice which is rapidly developing, is open to innovations and new ideas, is introducing smart technologies and is consolidating intellectual capital and which is closely linked to economics, management, law and other areas of research activity. The distinctive feature of logistics, including customs logistics, is the management of flows and resources in the international supply chain, regulation of logistic operations, functions and processes at the international, regional and national levels, wide geography of activities, increasingly complex interactions between entities of logistic activity, optimal use of resources, creation of added value using instruments of logistic activity, rational and effective risk management, ensuring of safety and security. The outcome of activity in customs logistics (the length of delivery of a consignment, safety and security, speedy and inexpensive completion of formalities, prompt and efficient performance of logistic operations) is determined not only by the logistic operations performed, but also, and sometimes primarily, by the nature of interaction between entities of this activity and controlling institutions (customs authorities, border guard, etc.), possibilities of cooperation and its consequences, the compatibility of information, computer and communications technologies, the efficient use of available information resources, the validity, objectivity and rationality of decisions and discretions. Changes in the activity of customs as the state institution implementing customs and international trade policy directly and significantly influence the security of the EU's economic area. The article presents one of the possible concepts of customs logistics as a new area of logistic activity, discusses guidelines for customs and business cooperation and tendencies of the implementation of the discretionary powers granted to customs officials in enhancing the security of international trade.

Abstract. One of the strategic goals of tax and customs authorities in the Baltic

The article is prepared according to the same name author’s monographic work. Under economic globalization and economic conditions, there are completely new scientific study subjects – public and private interests as well as their interaction and competition. The article reflects the new social phenomenon: to innovatively develop and reform the twenty-first century Public Administration (statutory) bodies. The author reveals the democratic legitimation of market mechanisms and the interoperability issues, creating preconditions for meaningful implementation of the new public administration and public management. The subject matter is wide and presents a study of a more limited objective – to define the managerial (social) public interest, its implementation measures, and recent trends.