Open AccessACTUALIZATION OF CUSTOMS CONTROL FORMS
Author(s) -
О. А. Шевчук,
Olena Shevchuk
Publication year - 2020
Publication title -
ekonomìčnij vìsnik. serìâ: fìnans. oblìk, opodatkuvannâ
Language(s) - English
Resource type - Journals
ISSN - 2617-5932
DOI - 10.33244/2617-5932.4.2020.212-221
Subject(s) - control (management) , audit , business , realization (probability) , accounting , economics , management , mathematics , statistics
The research on the forms of customs control was conducted. There was analyzed the specifi c of control activity of customs authorities in the fi eld of fi nancial relations, conditions and forms of its realization. Introduction of the system of analysis and risk management, customs inspection, and the method of “customs audit” into the practice of customs control is suggested.