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Determinants of Information Support of Customs Post-Audit in Ukraine in the Context of European Integration
Zaverbnyj A. S., Zalizna L. V., Trach M. Y.

Zaverbnyj, Andrij S., Zalizna, Lyubov V., and Trach, Markiian Ya. (2024) “Determinants of Information Support of Customs Post-Audit in Ukraine in the Context of European Integration.” Business Inform 9:44–51.
https://doi.org/10.32983/2222-4459-2024-9-44-51

Section: International Economic Relations

Article is written in Ukrainian
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UDC 336.2:339.5:656.073.5

Abstract:
The aim of the article is to determine the compatibility of determinants and establish the level of their influence on the processes of development of information support for customs post-audit in Ukraine in the context of European integration. The dynamics of customs payments and their additional charges due to violations of the current legislation detected during customs post-control (customs post-audit) are analyzed. In the analysis and generalization of scientific works of many specialists, the determinants of information support of customs post-audit in Ukraine in the context of European integration have been allocated, the importance of their compatibility for improving the further development of information support of customs post-audit has been substantiated, and a scheme of their relationship has been proposed. It is noted that an important aspect is the compatibility of the determinants of information support of customs post-audit in Ukraine in the context of European integration in order to improve and develop information support of customs post-audit. It is noted that the implementation of tasks on the formation of a strategic configuration of the customs administration system, which meets modern world requirements, in particular European norms and standards, unifying the procedures for its implementation, should not affect the level of efficiency of customs control, but take place by means of the implementation of the experience of modern world practices. This should be due to the search and use of modern approaches to the development of measures aimed at controlling foreign economic activity. The main advantages of the effective application (use) of modern positive innovative changes, including shifts in information support during the domestic customs post-audit, are systematized. It is substantiated that the formation of an effective system of information support on the basis of its determinants will contribute to the development of the existing domestic system of customs post-audit, which, in turn, will accelerate the integration of Ukraine into the European and global communities. Strategic prospects for further research in this direction are the formation of the institution of encouraging voluntary compliance with the requirements of customs post-audit.

Keywords: customs, audit, customs control, European integration, customs post-audit, compatibility, determinants, information support.

Fig.: 2. Bibl.: 24.

Zaverbnyj Andrij S. – Doctor of Sciences (Economics), Professor, Professor, Department of Foreign Economic and Customs Activities, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]
Zalizna Lyubov V. – Senior Lecturer, Department of Foreign Economic and Customs Activities, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]
Trach Markiian Ya. – Postgraduate Student, Department of Foreign Economic and Customs Activities, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]

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