A LEGAL MECHANISM FOR ELIMINATING CORRUPTION RISKS IN THE ESTABLISHMENT OF CUSTOMS VALUE

Abstract

The article analyzes the current legislation and the specified gaps and conflicts regarding the establishment of the customs value of goods and vehicles of commercial purpose, which are moved across the customs border of the state. An analysis of the legislation for the period from the adoption of the concept of e-governance development in Ukraine to the present and the introduction of the automated "one-stop shop" customs system was made, with the aim of increasing efficiency, openness and transparency in the movement of goods and commercial vehicles across the customs border. The customs legal relations of registration of documents for the movement of goods, commercial vehicles through the customs border of Ukraine with the help of information and telecommunication technologies were considered, attention was paid to the prospects of conducting customs control of goods, commercial vehicles using electronic platforms, which will prevent the emergence of corruption risks in the state.
In the conducted study, the positive and negative circumstances of the interaction of subjects of foreign economic activity and the State Customs Service of Ukraine on the submission and processing of documents for the movement of commercial goods across the state border are given. The need to amend the legislation to eliminate corruption risks in the state customs service is indicated. The study considered the need to use a blockchain platform that would protect the interests and security of the state, eliminate the risks of illegal pressure on subjects of foreign economic activity, and create an attractive climate for investing in the state's economy.

Key words: customs value, customs authorities, invoice, information and telecommunication technologies, blockchain platforms, corruption risks.