The dissertation is devoted to the theoretical substantiation of the importance of public administration in the field of customs regulation and the development of practical recommendations for improving its mechanisms in Ukraine.
The paper describes theoretical principles of public administration in the field of customs regulation, in particular, it defines the nature, structure, functions of public administration in the field of customs regulation, clarifies the specifics of the customs service as an institution of public administration, reveals the forms (legal and non-legal) and methods of public administration of customs, as well as the peculiarities of development of mechanisms of public administration in the field of customs regulation.
The conceptual and categorical apparatus on the topic of research has been further developed. In particular, the basic research concept of “mechanisms of public administration in the field of customs regulation” is defined and characterized, which is considered as a set of complex elements of normative (material and procedural) and institutional (state and non-state) character; methods, practical measures, tools, incentives based on target orientation, functional activity using the appropriate forms and methods of management, and on the fundamental principles that ensure a stable legal regime for foreign trade.
The basic principles on which the mechanisms of public administration in the field of customs regulation are developed have been characterized. The modern tendencies of the development of the mechanisms of public administration in the field of customs regulation in Ukraine which are in line with the global tendencies on the facilitation of international trade have been revealed. The components and groups of mechanisms of public administration in the field of customs regulation are distinguished.
For the first time the conceptual model of customs regulation in Ukraine has been developed and scientifically substantiated, taking into account the concept of changes reflecting: social need, purpose, task, object and subject of modeling, principles on which the mechanisms of public administration in the field of customs regulation are developed, and general approaches (innovative, systematic, competence, risk-oriented, integrative, personally-oriented), component composition of mechanisms of public administration in the field of customs regulation (regulatory and legal framework; functional mechanism; system of economic entities; socio-political infrastructure), groups of mechanisms of customs relations regulation and mechanisms of customs relations regulation by objects of focus of instruments, institutional instruments of customs relations: legal and non-legal instruments, means of purposeful approximation of law (unification, harmonization, standardization, adaptation), measures to increase the level of compliance with customs regulations by foreign economic operators with the help of state regulators, criteria and indicators of the efficiency of public administration mechanisms in the field of customs regulation, as well as the result obtained: improved mechanisms of public administration in the field of customs regulation (for the national level).
Theoretical and practical substantiation of the proposals for the improvement of the mechanisms of public administration in the field of customs regulation in Ukraine under the conditions of globalization and integration processes have been further developed, which are grouped into two groups, namely: fundamental proposals (to introduce the proposed conceptual model of public administration in the field of customs regulation in Ukraine; to bring groups of basic mechanisms of customs relations regulation to the level of international standards; to more actively introduce groups of current mechanisms of customs relations regulation) and procedural proposals (to implement international standards simultaneously in all mechanisms (regulatory framework; functional mechanism; system of economic entities; socio-political infrastructure) of public administration in the field of customs regulation; to promote in practice the principles of developing public administration mechanisms in the field of customs regulation; to promote more active use of non-legal instruments of institutional instruments of customs relations; to develop and implement measures to improve the mechanisms of public administration of customs on the basis of criteria and indicators of evaluation of their effectiveness).
Keywords: mechanisms, public administration in the field of customs regulation, forms of public administration of customs, conceptual model of customs regulation.