Prus Liudmyla, PhD (Economics), Associate Professor, Head of Department of Researches of Customs Obligations off Scientific and Research Center of Customs Affair of RI of Fiscal Policy, University of State Fiscal Service of Ukraine, Khmelnitsky, Ukraine

ORCID ID: 0000-0002-1871-6053
e-mail: luda_prus@ukr.net

System of Criteria for Selection of Economic Entities for Disposal of State-Owned Property

Abstract. Introduction. Under current law, specialized entities may be involved in property transactions that have become state-owned property in violation of customs legislation. Investigation of the mechanism of selection of economic entities involved in customs transactions in state-owned property for violation of customs legislation, namely: custodians, sellers, valuation entities and processing services or the destruction (disposal) of property made it possible to conclude that a significant number of aspects of the disposal of customs property still remain unregulated legally. In particular, no selection criteria have been set for the relevant line of business related to the disposal of goods. Therefore, the urgent issue is to ensure transparency and to enable the relevant customs commissions to identify the tenderer who has offered the most advantageous price offer and is the most qualified.

The purpose of this article is to formulate a system of criteria for the selection of economic entities for transactions with property that has become the property of the state for violation of customs legislation.

Results. A system of criteria for the selection of economic entities for the disposal of state-owned property is proposed, and proposals are made for the selection of executors of transactions with such property. Qualification requirements have been formed for the subjects in the following areas of activity: organization of storage of property; organization of property valuation; organization of the sale of property; organization of processing, disposal or destruction of property; organization of provision of related services. The supporting documents for the selection have been identified and the selection procedure has been established.

Conclusions. Therefore, in Ukraine there is a need to improve the procedure for selecting economic entities to dispose of state-owned property, which provides for the determination of selection criteria, their assessment by the relevant Commissions, in order to ensure the selectivity, completeness and sufficiency of the implementation of means of disposal, became state property. Given the above, the author proposes to create a system of criteria for the selection of economic entities based on the qualification requirements for the respective areas of activity. Therefore, further scientific exploration should be to improve the organization of the work of customs commissions to carry out transactions with property that becomes state property for violation of customs legislation.

Keywords: selection criteria; property management; public administration; methods of disposal.

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