CUSTOMS EFFICIENCY EVALUATION IN CONDITIONS OF INSTITUTIONAL CHANGES, COVID-19 AND MARTIAL LAW IN UKRAINE

Анотація

Customs authorities’ efficiency evaluation based on performance indicators of costs, productivity, effectiveness and quality is the most continuous, sustainable and reliable tool. The purpose of the paper is to evaluate customs authorities’ efficiency based on performance indicators in the conditions of institutional changes, COVID-19 quarantine and martial law in Ukraine. The solution of such research problems determines the logic of the presentation of the studied material in the paper: to investigate the evolution and modern approaches to customs authorities’ work and customs policy efficiency evaluation, to reveal the trends of four groups of performance indicators of the State Customs Service of Ukraine. Methodology of the study is based he general research methods of analysis and synthesis, induction and deduction, observation and abstraction, which are used that systematize achievements in the theory and practice of customs authorities work. Results of the survey shown that traditional cost performance indicators are the number of staff units and the number of authorities of the State Customs Service. The productivity performance indicators are the volume of tax custom revenues to the revenue part of the State Budget of Ukraine, the number of completed customs declarations and the number of vehicles passed through the customs border. Effectiveness performance indicators are derived from three basic productivity indicators per employee. Quality performance indicators can be conventionally grouped into five thematic blocks: performance level, provision level, average time of customs clearance, risk management system quality, quantitative and cost efficiency of consideration of customs disputes in court. Thus, quality indicators are the most numerous and diverse among the performance indicators of the State Customs Service of Ukraine. Practical implications. The customs authorities’ work efficiency evaluation with the application of a complex and systematic approach proved the existence of a significant potential for its improvement for the state, business and society interests. Value/originality. Customs authorities’ efficiency evaluation with the analysis of four groups of performance indicators is possible and expedient to apply in conditions of significant influence of external factors.

Класифікація

Ідентифікатори

Схожі роботи