Development of customs control in the system of ensuring the financial security of a country

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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 causes of strategic gaps are identified, and strategic initiatives are formed to develop customs control in the country’s financial security system, which are related to the structure of its mechanism. Implementing the proposed strategic initiatives will contribute to the growth of the country’s economy and its entry into the European Economic Area; development of mutually beneficial forms of cooperation with other countries; elimination of the negative impact of external and internal threats on the financial security system.

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    • Figure 1. Graphical identification of the received forecast of state budget revenues based on the created model
    • Figure 2. Gaps in customs revenues to the consolidated budget, %
    • Table 1. Main stages of gap analysis in assessing customs revenue for customs control research
    • Table 2. Indicators of budget security in the financial security system and the impact customs control has on them
    • Table 3. Indicators of currency security in the financial security system and the impact of the results of customs (including currency) control on them
    • Table 4. Directions of development of customs control in the system of financial security of the country related to the structure of its mechanism
    • Conceptualization
      Olexandr Petruk, Nataliya Vyhovska, Yuriy Kostyshyn
    • Data curation
      Olexandr Petruk, Nataliya Vyhovska, Yuriy Kostyshyn
    • Formal Analysis
      Olexandr Petruk, Nataliya Vyhovska, Yuriy Kostyshyn
    • Investigation
      Olexandr Petruk, Nataliya Vyhovska, Yuriy Kostyshyn
    • Methodology
      Olexandr Petruk, Nataliya Vyhovska, Yuriy Kostyshyn
    • Project administration
      Olexandr Petruk, Nataliya Vyhovska, Yuriy Kostyshyn
    • Supervision
      Olexandr Petruk, Nataliya Vyhovska, Yuriy Kostyshyn
    • Validation
      Olexandr Petruk, Nataliya Vyhovska, Yuriy Kostyshyn
    • Visualization
      Olexandr Petruk, Nataliya Vyhovska, Yuriy Kostyshyn
    • Writing – original draft
      Olexandr Petruk, Nataliya Vyhovska, Yuriy Kostyshyn
    • Writing – review & editing
      Olexandr Petruk, Nataliya Vyhovska, Yuriy Kostyshyn