Tymoshenko A. Countering smuggling in ensuring the economic security of enterprises.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number


Applicant for


  • 21.04.02 - Економічна безпека суб'єктів господарської діяльності


Specialized Academic Board

Д 26.130.01

Higher educational institution “University of Economics and Law “KROK”


The dissertation is devoted to improvement of theoretical and methodical bases on counteraction to smuggling for maintenance of economic safety of the enterprises and granting of practical recommendations by use of blockchain technologies for its maintenance. For the first time, algorithms have been developed for the creation and use of blockchain technologies in customs operations to ensure the economic security of the state and enterprises, which make it possible to gradually introduce blockchain technologies for use in international trade to ensure such operations. The conceptual approach to ensuring the economic security of enterprises by combating smuggling has been improved, which, unlike the existing ones, can be implemented at two levels: at the level of state bodies in the context of customs security; at the enterprise level - in the context of ensuring economic security in international trade, and also includes: purpose, objectives, actors and objects, countermeasures and areas of implementation. The legal support of the process of introduction of blockchain technologies in the activities of customs authorities and enterprises engaged in customs operations has been supplemented, which will allow legalizing such technologies in Ukraine. The classification of threats to economic security of enterprises has been improved by developing a matrix of threats "internal-external" threats, which allowed to form a passport of threats, which, unlike existing ones, allows their distribution by types of countering smuggling and schemes and areas of neutralization. Improved ways to neutralize smuggling, which are grouped by the following characteristics: the tools of concealment from customs control; by method of movement; by size; by the number of participants, which became the basis for the implementation of a conceptual approach to ensuring the economic security of enterprises by combating smuggling. The content component of the main categories: "economic security of the state", "customs security", "economic security of enterprises", "smuggling" has been improved, and the author's concept "ensuring economic security of enterprises by counteracting smuggling" has been proposed. to develop a conceptual approach to ensuring the economic security of enterprises. Correlation-regression analysis was used to forecast revenues to the budget of Ukraine under the condition of using blockchain technologies in customs operations, which allowed to establish the size of possible revenues in 2022-2026.


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