Voytseshchuk A. Risk-oriented paradigm of balancing Ukraine customs space in the global environment

The object of research is the process of formation and functioning of the customs area under the influence of globalization processes. The aim is theoretical and methodological substantiation of risk-oriented paradigm of balancing the customs area of Ukraine in the process of global integration and development of strategic directions of its development taking into account the challenges of the global environment. The methods are as follows: systematization and generalization; scientific abstraction and explication; analysis, synthesis, induction, deduction; typology; historical and logical; institutional analysis; structural-functional analysis; risk-taking; comparisons; econometric modeling; correlation-regression analysis; descriptive statistics and visual analysis. The results of the research consist in solving an important scientific and applied problem of substantiation of theoretical and methodological principles of developing a risk-oriented paradigm of balancing the customs area Ukraine in the global environment and formulating applied guidelines for identifying the strategic priorities of the development of the customs area taking into account the processes of the global integration. The novelty of research is in the formation of the conceptual framework of a risk-oriented paradigm of balancing the customs territory of the country, which is based on the model of the formation of the customs space of the country. The countries in the customs area are identified by means of the proposed characteristics of the socio-economic development, which enables to find out Ukraine’s position. Theoretical and conceptual approaches to the assessment of the impact of customs area characteristics on indicators that reflect the social, ecological and economic aspects of balanced development are investigated. Theoretical and methodological approaches to the assessment of the risk of customs area are deeply examined. Institutional and regulatory approaches to the evaluation of the functioning of the institutions of the customs area efficiency have been improved. Theoretical and methodical approaches to the definition of systemic contradictions in the processes of globalization and megaregional integration in shaping and ensuring the balance of the customs area are developed. The fiscal and non-fiscal risks of Ukraine's customs territory have been identified, taking into account the implementation of world standards for the sphere of regulation of the customs area. The methodology of estimating spatial and functional asymmetries of the customs area of Ukraine with the addition of interrelated criteria has been enhanced. Scientific and organizational approaches to the transformation of the customs space of Ukraine are developed. The findings of the research were implemented in the activities of the Tax and Customs Policy Committee of the Verkhovna Rada of Ukraine, the State Fiscal Service of Ukraine, the Ukrainian National Committee of the International Chamber of Commerce (ICC Ukraine), LLC “Rimekson”, the Regional Center for Institutional Development of the European Region of the World Customs Organization, Ternopil National Economic University. Their area of application is the respective activities of the Ministry of Economic Development and Trade of Ukraine, Ministry of Finance of Ukraine.