One of the most important directions of customs authorities development at the present time is improvement of the customs services sphere that will allow to influence on trade expenses decreasing for business, ensuring economic security, increasing of the country attractiveness in the investment side. The matters gain the special importance in the conditions of integration development within the Eurasian Economic Union as they demand coordination of legislative, methodological, methodical and a number of practical aspects of providing customs services in the united customs territory.
The purpose of article is researching of customs services providing practice in conditions of the Eurasian Economic Union existence, identification of problems in this sphere and searching ways of their decision.
Methods of the comparative, retrospective and system analysis, analogy, generalization and grouping were applied during article creating that has allowed to reveal key discrepancies in customs services providing in the countries of EEU and to designate the possible directions of their improvement.
The results received in article cover the specified conceptual framework in the explored sphere, the designated methodological approaches to improvement of customs procedures. These approaches take into account interests of the main consumers of customs services – participants of foreign economic activity.
The article is devoted to the study of the current direction of the customs service of the Russian Federation associated with the reduction of the administrative burden on business and the resulting costs of participants in foreign economic activity. Currently, there is a huge development of customs administration as part of the implementation of the "Strategy for the development of the customs service of the Russian Federation until 2030", due to the development of prospective customs procedures and technologies. At the same time, issues of further improvement of customs administration procedures and assessment of their impact on the activities of business structures and minimization of their costs related to customs formalities become very relevant. This makes it necessary to study theoretical issues of cost accounting and management and improve customs administration practices on this basis. The results of the analysis of the content and types of business costs in the sphere of foreign economic activity, based on which the concept of costs for the sphere of foreign economic activity is defined and the classification of these costs by the criterion of controllability is specified, are presented. Also the analysis of time and financial costs of participants in foreign economic activity was carried out, the methodology of their accounting in the sphere of foreign economic activity according to the methodology of the World Bank Doing Business was considered, recommendations for the use of indicators of "business costs" in the activities of the Federal Customs Service were developed.
Subject. The article considers the performance of the Federal Customs Service of Russia, methodology and management analysis of customs authorities’ activities, based on the proposed areas of assessment and generalized system of indicators.
Objectives. We focus on developing the assessment and analysis of customs activities in key areas, using the intelligent modeling methods.
Methods. The simulation rests on the knowledge technology in the fuzzy logic format. The Mamdani’s algorithm serves as a modeling algorithm. The computer implementation of the mathematical model is conducted, using the MATLAB Fuzzy Logic Toolbox.
Results. The comparative analysis of the evolution of approaches to assessing activities of the customs authorities of the Russian Federation and a number of foreign countries unveiled trends and directions in the development of a methodology for assessment, taking into account the needs of all stakeholders. Using the intelligent measurement methodology, we created a mathematical model and implemented it as a computer simulation to assess delivering on objectives related to implementation of the fiscal function of customs authorities.
Conclusions. The proposed methodology enables to quantify the performance in different areas of customs authorities' functionality and to make informed management decisions on the basis of the created information base.
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