Introduction. In the current conditions of global transformations, the impact of pandemic challenges and threats, the level of digitalization of public administration in general and the level of information support of fiscal authorities in particular play a key role. The use of effective technologies of informatization of the customs authorities of the state creates favorable conditions for the movement of goods across the state border by simplifying, accelerating and improving the procedures of customs clearance and customs control. Today there is an urgent need to unify the national legal framework in the field of customs to international standards, improve the technological, institutional and infrastructural direction of reforming the customs authorities of the state and to intensifyty the processes of digitalization in Ukrainian customs policy. The purpose of the article is to study the specifics of the activities and tasks of reforming the information support in the state customs authorities, to outline priorities and obstacles to improving the efficiency of customs institutions in Ukraine and in the economic avant-garde countries on the context of digital strategy of society. Methods. In studying the features of information support of customs in Ukraine and the level of informatization of customs authorities in particular, a set of general scientific and special research methods was used, covering: analysis and synthesis, generalization and statistical. Results. As a result of the study of information support of the customs of Ukraine, the basis of its implementation is systematized, the transformational features of information support of the customs authorities of the state are analyzed. The experience of informatization of the customs space of economically developed countries in the conditions of digitalization of the economy is analyzed. Modern information systems of the customs authorities of Ukraine and the peculiarities of their functioning are outlined. The advantages and obstacles of accession of the customs authorities of the state to the Convention on the procedure of joint transit are detailed. The problematic aspects that prevent the increase of efficiency of information support in the LCA of Ukraine are determined. Prospects. Further research is planned to focus on assessing the level of efficiency of the customs information system in Ukraine and developed countries, analysis of security, fiscal and economic effects of digital transformations of customs procedures, areas of implementation of best practices of informatization of customs institutions.
The purpose of the article was to study the elements of the legal regulatory mechanism in the field of customs policy and its impact on the development of export potential, to clarify the essence of export potential and to study effective financial and non-financial measures to support exports. The research methods used were: monographic analysis, analysis and synthesis, systemic, comparative and legal, generalization and forecasting methods. The need to develop effective measures aimed at the development of export potential has been substantiated. It has been shown that the rapid reorientation of Ukrainian exporters to Western markets is possible only in terms of establishing an effective customs policy and well-chosen financial measures of export support. It is concluded that improvement of customs policy tools and implementation of European law standards into the national legal system are the only possible ways to develop Ukraine's export potential and increase overall exports. It is emphasized that the formation of modern customs policy of Ukraine should be based on modernization, attraction of investments and integration of information technologies.
Introduction. The functioning of modern societies, states, state institutions and citizens in general cannot be imagined without information technologies, the level of development of which, determining the effectiveness of management decisions in the economy, politics, social organization, etc., determines the identification and construction of a new model society, which is terminologically and conceptually defined as "information" . The transitional processes from the industrial to the informational type of social organization are characterized by different levels of use of information technologies, the state of development of the information provision of the state, the level of its democracy, etc. Ukraine's intention to enter the European space was marked by reformation processes with the active construction of information and communication technologies and procedures aimed at improving the implementation of customs formalities, increasing the level of efficiency of information, technical, personnel support for their implementation in order to build established customs legal relations not only in the customs space of the state, but also beyond it. The purpose of the article is to investigate the problems of the use of information and communication technologies used in the activities of the customs authorities of Ukraine, to outline the priorities and obstacles to increasing the level of information support of the customs institutions of Ukraine, the directions of digital transformation of the customs space of the state. Results. As a result of the study of the pragmatics of the use of information and communication technologies in the activities of the customs institutions of Ukraine, the chronology of their formation was systematized, the genesis of the informatization of the customs space of Ukraine in the conditions of digitalization of the economy was analyzed, the features of the use of modern information systems of the customs authorities of Ukraine were outlined, and the advantages of joining the Convention on the Common Transit Procedure were detailed. It was established that despite the influence of external and internal factors that are extremely aggressive in nature, such as Russia's military aggression, the consequences of the loss of part of the territories, production potential, the decline of business and foreign economic activity, the irreversible consequences of the post-pandemic recovery, the customs space of Ukraine still has a place for the expansion of the use of digital and information and communication technologies, which has a fundamental influence on the optimization of administrative, social, economic and social processes of the state's development.
Introduction. The development of the Ukrainian economy in the global world is characterized by the speeding up of integration processes, the activation of international cooperation and the intensification of economic competition. The functioning of the state in a competitive environment requires the government to implement the system of measures. They will neutralize external and internal threats, counteract their possible consequences, stimulate the search for new means and increase the effectiveness of existing ones to ensure the security of Ukraine, protect the needs, values and economic interests of the population, regions and the whole country. Purpose of the research is to study the specificity of the activities and analyze the tasks of reforming the customs of Ukraine in modern conditions. It is important to track the effectiveness of their activities in protecting customs interests, counteraction of smuggling and illegal movements of goods across the states customs border. The priority of the cynological direction development of the customs authorities are analyzed, the problems and ways to solve are identified. Methods. A set of general scientific and special research methods are used during the investigation of the features of functioning and directions of reformation in the customs of Ukraine in general and the effectiveness of attracting cynological teams in particular. They include analysis and synthesis, generalization, statistical, graphic, tabular ones. Results. As a result of the study of the cynological priorities on the activities of the customs institutions in Ukraine, procedure for organizing and conducting special training for the dog inspectors are established in order to identify smuggling of narcotic drugs, psychotropic substances, their analogues, weapons, ammunition, tobacco products, banknotes and etc. It was offer the keeping records and monitoring the recruitment of dog training teams, collecting and analyzing information about the effectiveness of their activities. In the research there are suggestions for improving the cynological direction in the State Customs Service of Ukraine are indicated. Prospects. It is necessary to focus on assessing the effectiveness of the dog support system in Ukraine and developed countries in further scientific studies. In the subsequent study we will analyze the safety, fiscal and economic effects of attracting dog training teams during the customs control, and implementing the dog training methodology in the EU countries into the practical activities of the customs authorities of Ukraine.
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