BALANCE BETWEEN THE SIMPLIFICATION OF CUSTOMS PROCEDURES AND SECURITY PROVISION AS A PRIORITY OF PUBLIC ADMINISTRATION IN CUSTOMS CONTROL

Abstract

Introduction. The article examines the theoretical and practical aspects of public administration in ensuring a balance between the simplification of customs procedures and the guarantee of an adequate level of customs security under the current conditions of transformation of the customs system of Ukraine. It is substantiated that in the context of globalization, economic digitalization, and European integration processes, customs control acquires a new meaning as a tool not only of fiscal regulation but also of ensuring the economic security of the state and facilitating international trade. It is determined that the key contradiction in the functioning of the customs system lies in the need to simultaneously simplify customs procedures in order to accelerate trade flows and ensure an adequate level of control to prevent customs violations.

The study establishes that achieving such a balance is possible through the implementation of a risk-oriented approach, the digitalization of customs procedures, the development of post-clearance control, and the introduction of partnership mechanisms of interaction between customs authorities and economic operators engaged in foreign economic activity. The necessity of further transformation of customs control based on modern information technologies and the harmonization of Ukrainian customs legislation with European Union standards is substantiated. It is proven that the implementation of the proposed directions will contribute to improving the efficiency of public administration in the customs sphere, strengthening the economic security of the state, and creating favorable conditions for the development of foreign economic activity.

Purpose. The purpose of the study is to provide a theoretical justification and analysis of the mechanisms of public administration aimed at ensuring a balance between the simplification of customs procedures and the guarantee of an adequate level of customs security, as well as to identify priority directions for optimizing the customs control system in Ukraine under modern economic and security challenges.

Materials and Methods. The methodological basis of the study is a set of general scientific and special methods of scientific inquiry. In the course of the research, the methods of system analysis were applied, which made it possible to consider customs control as a component of the public administration system; comparative analysis methods were used to examine international experience in organizing customs control; methods of generalization and systematization were applied to identify current trends in the development of the customs system.

The information base of the research consists of regulatory and legal acts of Ukraine, analytical materials of international organizations, including the World Customs Organization, the World Bank, and the Organisation for Economic Co-operation and Development, as well as scientific works of domestic and foreign researchers in the field of public administration and customs affairs.

Results. The results of the study indicate that the modern customs control system should operate based on the principle of balance between the simplification of foreign economic activity procedures and the provision of an adequate level of security. It is proven that traditional approaches to customs control based on comprehensive inspections are insufficiently effective under conditions of increasing volumes of international trade and therefore require transformation.

It is substantiated that improving the efficiency of public administration in customs control is possible through the introduction of risk-oriented control mechanisms, the digitalization of customs procedures, the development of post-clearance control, and the expansion of partnership interaction between the state and participants in foreign economic activity. It is determined that the use of modern information technologies and integrated information systems contributes to improving the efficiency of customs operation analysis and ensures the possibility of timely detection of potential violations of customs legislation.

Prospects. Further scientific research in this field should focus on the development of effective models of digital management of customs processes, the improvement of the customs risk management system, and the implementation of intelligent analytical tools in the activities of customs authorities. A promising direction is also the study of possibilities for integrating the national customs system into the European customs space and adapting the mechanisms of public administration in the customs sphere to the standards of the European Union.