Features of Assessing the Efficiency of Administration of Customs Payments

Abstract

The relevance of the article is due to the high importance of the activities of the customs authorities, primarily the implementation of fiscal and control functions aimed at filling the state budget. The purpose of this study is to analyze the essence of the effectiveness of the administration of customs payments and identify the features of its assessment. As research methods, we used the systematization and generalization of scientific concepts that reveal various aspects of the effectiveness of customs authorities, a logical analysis of its features related to the collection of customs payments that affect the construction of the assessment process. The article substantiates the relevance of evaluating the effectiveness of customs administration based on the calculation of the system of an integrated system of indicators. Existing approaches to evaluating the effectiveness of the work of customs authorities are considered and analyzed, and key problems in this area are identified. It is substantiated that in economic terms, the effectiveness of the administration of customs payments is measured by the measure of expenditure of funds for its functioning and performance of functions. At the same time, the basic indicator is the efficiency of collecting customs payments, measured by the share of their value in costs. On the basis of the study, it was concluded that a constant assessment of the effectiveness of the customs authorities will significantly increase the effectiveness of the administration of customs payments.