Chentsov V. State management mechanism in customs activity: organizing and functional aspect

Object of research - governance customs. The purpose of research - theoretical and methodological basis of the state control mechanisms customs business on the basis of comparative analysis and development of improvement areas. Research Methods - dialectical , systematic , comparative analysis, the concrete historical analysis, logical analysis of regulatory , structural and functional , the method of modeling statistical. The practical significance of the results is that they can be implemented : when the public administration modernization of customs, particularly during the reorganization of the State Customs Service of Ukraine , the State Tax Service of Ukraine and the Ministry of transformation of income and taxes in Ukraine effective tool to ensure economic security and increased state economic capacity, in the system of training and retraining of civil servants , while further scientific research on certain issues in science governance and other related scientific fields . Scientific novelty of the results is the theoretical and methodological basis of the mechanisms of state control customs business on the basis of a comparative analysis of international experience and identify improvements. For the first time comprehensively reviewed and made theoretical and methodological basis of the mechanisms of control of customs; based on a comparative analysis of the experience of public administration customs business more than 100 countries identified and classified the mechanisms and instruments of customs regulation of relations at the global, regional and national levels and proposed program using the principles of corporate governance and business process reengineering in the public administration reform customs in Ukraine due to the creation of the Ministry of income and fees and reorganization of the customs and tax services . The approaches to the analysis of the customs control mechanisms; theoretical and methodological approaches to the role of the World Customs Organization in regulating customs relations at the global, regional and national levels; diagnostic tools for evaluating the effectiveness of customs affairs; methodological principles on the use of program -based approach to state management of customs. We got further development of a systematic approach to the analysis of governance customs; methodology for analyzing international experience in integration and the creation of customs unions , free trade zones, the interpretation of the role of Customs ( Administration) in public administration in foreign countries.