Development of a model for customs monitoring
https://doi.org/10.35854/1998-1627-2022-5-462-470
Abstract
Aim. The work aimed to develop recommendations for conducting the customs monitoring in the system of interaction between customs authorities and participants of international economic activity (IEA) based on the modeling of customs monitoring.
Tasks. The work was performed to analyze the main characteristics of customs monitoring, as well as create and propose a model for its implementation, and to determine the conditions based on it for the effective implementation of customs monitoring.
Methods. The authors applied general scientific methods (analysis, synthesis, comparison) and special scientific methods (legal analysis, business process modeling using IDEF0 and BPMN notations).
Results. Based on modeling of the customs monitoring business process, the conditions required for its effective application in the activities of the customs authorities of the Russian Federation (RF) were determined.
Conclusions. Recommendations were formulated for the development of customs monitoring in Russia, namely its establishment as a measure that ensures the conduct of customs control; formation of a list of indicators for the implementation of customs monitoring and risk assessment rules; application of information systems to ensure the process of customs monitoring.
About the Authors
O. V. Vardanyan
St. Petersburg University of Management Technologies and Economics
Russian Federation
Russian Federation
Ovsep V. Vardanyan, postgraduate student
44A Lermontovskiy Ave., St. Petersburg 190103
T. N. Kosheleva
St. Petersburg University of Management Technologies and Economics
Russian Federation
Russian Federation
Tatyana N. Kosheleva, D.Sci., Ph.D. in Economics, Associate Professor, Professor of the Department of Economics and Management of Socio-Economic Systems, Corresponding Member of International Higher Education Academy of Sciences (IHEAS)
44A Lermontovskiy Ave., St. Petersburg 190103
References
1. Kosheleva T.N. Directions for reducing the impact of risks in customs services in the context of the formation of a digital economy. In: Interdisciplinarity of scientific research as a factor in innovative development. Proc. Int. sci.-pract. conf. Ufa: Omega Science; 2020:67-69. (In Russ.).
2. Vardanyan O.V. Mechanisms of interaction between customs authorities and participants in foreign economic activity. Enigma. 2020;(26):29-35. (In Russ.).
3. Vardanyan O.V., Kosheleva T.N. On leading practices of preliminary notification in the interaction of customs authorities and business structures. Ekonomika i upravlenie = Economics and Management. 2021;27(10):804-815. (In Russ.). DOI: 10.35854/1998-1627-2021-10-804-815
4. Strategy for the development of the customs service of the Russian Federation until 2030. Decree of the Government of the Russian Federation of May 23, 2020 No. 1388-r. URL: http://www.consultant.ru/document/cons_doc_LAW_353557 (accessed on 20.04.2022). (In Russ.).
5. Semashko S.A. Remote access to AEO accounting systems through data marts. Implementation of customs monitoring technology. Federal Customs Service. URL: https://forum.customs.gov.ru/uploads/23_2.pdf (accessed on 20.04.2022). (In Russ.).
6. Customs Code of the Eurasian Economic Union (as amended on May 29, 2019). URL: http://www.consultant.ru/document/cons_doc_LAW_215315 (accessed on 20.04.2022). (In Russ.).
7. On customs regulation in the Russian Federation and on amendments to certain legislative acts of the Russian Federation. Federal Law No. 289-FZ of August 3, 2018. URL: http://www.consultant.ru/document/cons_doc_LAW_304093 (accessed on 20.04.2022). (In Russ.).
8. Zimakova L.A., Kostyakova Yu.V., Dorokhova E.I. Translation of the experience of tax monitoring in the customs sphere (customs monitoring). Vestnik Rossiiskoi tamozhennoi akademii = The Russian Customs Academy Messenger. 2021;(4):103-116. (In Russ.). DOI: 10.54048/20727240_2021_04_103
9. Myznikova E.A. Customs monitoring as an innovative tool for customs control. Akademicheskii vestnik Rostovskogo filiala Rossiiskoi tamozhennoi akademii = Academic Bulletin of the Russian Customs Academy. Rostov Branch. 2021;(1):57-61. (In Russ.).
Review
For citations:
Vardanyan O.V., Kosheleva T.N. Development of a model for customs monitoring. Economics and Management. 2022;28(5):462-470. (In Russ.) https://doi.org/10.35854/1998-1627-2022-5-462-470
Views:
398
