Management of Сustoms Risks in the Field of Foreign Economic Activity Taxation
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Razumei M.
Kveliashvili I.
Kukhtin D.
Akimova L. M.
Hanushchyn Solomiia
Akimov O. O.
Ганущин C. Н.
Акімова Л. М.
Акімов О. О.
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The way customs administrations handle and approach their work has been impacted by changes and unpredictability in the customs operating environment as well as the rise in commerce and travel volumes. The function of customs services has been greatly altered by the current geopolitical climate. Customs administrations have always aimed to increase compliance primarily through stepping up their enforcement efforts. Such activities are frequently motivated by a sense of urgency or the need to produce outcomes, especially in terms of raising money, but they are sometimes taken without adequate planning. However, lack of consideration of tax payers’ interests and vision often lead to more sophistication of evading schemes and ultimately to reduction of customs efficiency and volume of customs taxes revenues for the state. Based on narrative review and case study tools, the article aims to consider the core essential risks in the field of customs taxes and justify the application of integrated approach. The experience of the USA, EU (in particular, Poland), Australia, UAE, and Ukraine in the field of customs tax risk vision and management was investigated, along with the overall customs landscape and challenges of today. The findings of the study allow emphasizing the crucial need to apply Integrated Risk Management strategy, based on balancing and aligning the public (state) interests and visions/interests/strategies of industries’ players - foreign economic activity subjects.
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Management of Сustoms Risks in the Field of Foreign Economic Activity Taxation / М. Razumei, I. Kveliashvili, D. Kukhtin etc. // OIDA International Journal of Sustainable Development. - June 17, 2025. - 18 (12). - PP. 391-402. - Available at SSRN: https://ssrn.com/abstract=5759362.