Kryvitskyi V. Сustoms control in counteracting the risks and threats of Ukraine's customs security

The object is the process of customs control. The purpose is to substantiate the theoretical and methodical principles of the implementation of customs control in the context of minimizing customs risks, as well as to formulate scientific and practical recommendations on modernization of customs control in ensuring the customs security of Ukraine. Methods – general scientific and empirical: analysis, synthesis, induction, deduction, analogy, concretization, abstraction, grouping, generalization, dialectic, systemic, historical, sociological, graphical and table interpretation. Research results formulated in deepened theoretical generalizations and practical recommendations aimed at improving customs control procedures in the context of counteracting the threats to the customs security of the state. Novelty: scientific and theoretical approaches to the substantiation of the latest conceptual basis for the implementation of customs control in the paradigm of state customs security have been improved; scientific and methodical approaches to economic-mathematical modeling of customs risks have been improved; theoretical-organizational approaches to the analysis of customs risks and the effectiveness of customs control have been improved; got further development: the scientific and methodological approaches to determining the imperatives of customs control on the basis of best international experience; theoretical and conceptual approaches to substantiating the essence of customs risk from the standpoint of management theory, the orthodox approach to the interpretation of concepts, taking into account the specific features of the customs sphere and the quantitative expression of the customs risk have been improved; scientific approaches to the development of a risk-oriented concept of improving customs control in Ukraine as a holistic vision of its stages and principles of formation in the interconnection with institutional, regulatory, and functional provision have been improved. Implemented in the activities of the Budget Committee of the Verkhovna Rada of Ukraine, Customs Control and Clearance Department of State Fiscal Service of Ukraine, Ternopil Custom service of the State Fiscal Service of Ukraine. Scientific and used in the educational process Ternopil National Economic University. Scope of use - Ministry of Finance of Ukraine, Committee on Taxation and Customs Policy of the Verkhovna Rada of Ukraine.