JEL Classification: C10; F17; F47.
Berezhnyuk Ivan, Head of the customs clearance post customs-3 «West» Kyiv City Customs of the State Fiscal Service of Ukraine
MODELING OF PROCESSES OF OVERCOMING CONTRADICTIONS OF THE STATE AND ECONOMIC OPERATORS FOR THE SECURITY AND FACILITATION OF CUSTOMS PROCEDURES
Introduction. The issue of simultaneous provision of economic security of the state and simplification of customs procedures is actualized nowadays. The author of the study stressed the importance to create a «safe» business environment from the point of view of the customs sphere, which is based on «security», «justice» and «stability».
Purpose. Development of methodical recommendations for modeling the processes of overcoming contradictions of the state and subjects of foreign economic activity in the field of security and simplification of customs procedures.
Results. The research indicates that the appointment of revenue and fee bodies is the creation of favorable conditions for the development of foreign economic activity, ensuring the safety of society, protecting the customs interests of Ukraine. When performing customs duties by the SFS, the tasks assigned to them, aimed at ensuring the correct application, strict observance and prevention of non-compliance with the requirements of the Ukrainian legislation on state customs issues, may present risks that are inherently contradictory, conflicting in terms of the vector of action with respect to each other, namely: the probability of non-compliance by the subjects of foreign trade with the norms of customs legislation, or the creation of significant bureaucratic barriers in the process of economic operators. There is a peculiar conflict of interests between the state and the subjects of foreign economic activity. The main direction of creating a favorable business environment in accordance with the recommendations of WCO is the process of further simplification of customs procedures for subjects with a high degree of trust, fighting corruption and facilitating the movement of goods, vehicles and people in general.
Conclusions. Thus, the scheme of «relations» between the state and the subjects of foreign economic activity can be modeled by the means of game theory, which is designed to overcome the contradictions or inconsistencies between two or more parties to the relationship, namely, in the relations of the state as a customs controller and subjects of foreign economic activity, they can describe in the form of a non-coaxial game of two persons.
Keywords: security, simplification of customs procedures, game theory, simulation, uncollective game of two persons.
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