Identification and assessment of threats to the financial security system of the state in the field of customs control

Abstract

The article is devoted to the study of financial security of the state in the field of customs control. Due to high percentage of customs payments in the amount of tax revenues, one of the important problems of ensuring an adequate level of financial security is the imperfection of the control mechanism for completeness and timeliness of their collection, which requires identification and assessment of threats to financial security in the field of customs control. The purpose of this article is to identify and assess threats to the financial security of the state in the customs sphere, the source of which is the inefficient functioning of the customs control mechanism. The monitoring of the state of customs control in the financial security system revealed a significant number of violations of customs legislation, which requires the identification of the relationship of threats to financial security with the structure of the customs control mechanism. These include ineffective regulatory and legal support for customs control; lack of effective planning and forecasting of indicators of customs payments to the state budget by the Ministry of Finance; lack of methods for assessing the effectiveness and efficiency of control in the customs sphere; ineffective management decisions of territorial bodies; insufficient information support (incomplete implementation of the automated system of control over the circulation of excisable goods); inefficiency of the customs and fiscal risk management system, low percentage of agreement on the results of inspections of accrued amounts of customs duties; non-compliance with the recommendations of the internal audit department to improve the system of customs control, etc. According to the results of the study, it was proposed to differentiate threats according to the components of the customs control mechanism, which made it possible to distinguish threats of the subject-object component and its provision (organizational, regulatory, personnel and information); threats related to the selection and application of control methods; threats caused by the functioning of the unit for assessing the results of control from the standpoint of compliance with the established indicators of financial security and the unit for making management decisions based on the results of customs control. Such identification will contribute to the further development of measures to mitigate the negative impact of these threats through the improvement and development of the components of the customs control mechanism aimed at preventing and avoiding them.

Keywords

• financial security
• state
• financial security system
• threats