Komarov O. Mechanisms of customs risk management in the system of state regulation of foreign economic activity

Object of research: the process of customs risk management in the system of state regulation of foreign economic activity. Objective: substantiation of the theoretical, methodological, and applied provisions as to improvement of the mechanisms of customs risk management in the system of state regulation of foreign economic activity. Methods: analysis, synthesis, generalization, historical, statistical, comparative analysis and comparative law, structural and functional analysis, abstract-logical and modeling. Results: the theoretical, methodological, and applied provisions as to improvement of the mechanisms of customs risk management in the system of state regulation of foreign economic activity have been substantiated. Novelty: the mechanisms of institutional control and security in the structure of the customs administration have been comprehensively disclosed; the mechanisms for assessing the effectiveness of control using the risk management system has been improved; the scientific and practical approaches to the development of a risk management system have been further developed, etc. The results have been implemented in the activities of the Department of Customs of the Ministry of Revenues and Duties of Ukraine, Department of Risk Analysis and Combating Customs Offenses of the State Fiscal Service of Ukraine, Luhansk Customs, Kherson Customs, Kiev Customs and the Academy of Customs Service of Ukraine. Areas of use: public authorities.