2023
DOI: 10.21511/afc.04(1).2023.03
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Development of customs control in the system of ensuring the financial security of a country

Abstract: The paper is devoted to developing customs control in the system of ensuring a country’s financial security. The purpose of the study is to form ways of developing customs control in the system of ensuring a country’s financial security using the methodological tools of gap analysis to identify, assess and eliminate strategic gaps caused by non-fulfillment of planned indicators of customs revenues to the consolidated budget. The study is conducted on the example of Ukraine. In the course of the study, the caus… Show more

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Cited by 3 publications
(3 citation statements)
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References 19 publications
(8 reference statements)
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“…The prospects of achieving SDGs under the conditions of such a serious threat also evoked many doubts among respondents who participated in the questionnaire. Their estimations are mostly critical, reflecting the real economic and social shock experienced during the first waves of the pandemic, and this has been a main focus in the studies conducted by other researchers [5,[51][52][53][54][55]. Therefore, we can consider such measurements as empirically confirmed reactions to the massive risks, during which global goals often yield to personal needs.…”
Section: Discussionmentioning
confidence: 99%
See 1 more Smart Citation
“…The prospects of achieving SDGs under the conditions of such a serious threat also evoked many doubts among respondents who participated in the questionnaire. Their estimations are mostly critical, reflecting the real economic and social shock experienced during the first waves of the pandemic, and this has been a main focus in the studies conducted by other researchers [5,[51][52][53][54][55]. Therefore, we can consider such measurements as empirically confirmed reactions to the massive risks, during which global goals often yield to personal needs.…”
Section: Discussionmentioning
confidence: 99%
“…However, despite the principally pessimistic or neutral scores, the positive perception of changes in health care services and distance learning was discovered. The latter can be explained by understanding the overall development of digital skills that are rapidly emerging in employment relations [15,33,54]. However, the negative influence of the pandemic's "new normal" on SDGs is confirmed by respondents in their concerns about the impact of the pandemic.…”
Section: Discussionmentioning
confidence: 99%
“…Although soft budget constraints initially concerned centrally-planned economies, especially those under reform, the phenomenon may occur in different economic and social environments, including local governments (Mitchell, 2000;Duggan, 2000;Moesen & van Cauwenberge, 2000;Tsaurai, 2023;Petruk et al, 2022). This is especially true for healthcare (Kireyeva et One may find an explanation of soft budget constraints in public healthcare entities' activities through an analysis of Segal's (1998) work.…”
Section: Literature Reviewmentioning
confidence: 99%