Open AccessCustoms information: classification and sources of its formation
Author(s) -
Larysa Fedoryshyna
Publication year - 2020
Publication title -
ìnnovacìjna ekonomìka
Language(s) - English
Resource type - Journals
eISSN - 2310-4864
pISSN - 2309-1533
DOI - 10.37332/2309-1533.2020.3-4.1
Subject(s) - originality , interpretation (philosophy) , identification (biology) , legislation , value (mathematics) , computer science , generalization , process (computing) , government (linguistics) , order (exchange) , set (abstract data type) , information system , business , knowledge management , political science , law , mathematics , linguistics , philosophy , botany , finance , machine learning , creativity , biology , programming language , operating system , mathematical analysis
Purpose. The aim of the article is to reveal the essence of customs information, generalization of signs of its classification and identification of sources.Methodology of research. The following methods of scientific research are used to achieve this goal: analysis, synthesis, monograph – in the study of scientific sources and legislation on the interpretation of the essence of information in general and customs information in particular; generalization and systematization – in determining the types of customs information on the basis of classification; graphic – for a visual presentation of the process of circulation of customs information, its varieties by levels of government; abstract and logical – to form the conclusions of the study, in particular the interpretation of concepts in the author's sense.Findings. The role and essence of customs information are determined. It is established that customs information must meet such requirements as: value, timeliness, accuracy, reliability, sufficiency and accessibility. Varieties of customs information are distinguished by a number of classification features. The types of customs information are characterized depending on the level of management – strategic, tactical or operational. External and internal sources of customs information formation are substantiated.Originality. The interpretation of the essence of customs information in a broad and narrow sense has been further developed. In particular, in a broad sense, customs information is proposed to mean a set of data that is collected, processed, disseminated, stored and received adequate protection by officials in the internal and external environment of customs authorities in order to solve their tasks and ensure proper implementation functions defined by the current legislation; and in the narrow sense ‒ a set of certain data submitted to the customs authority by the declarant, or his authorized person, or another state body, and used to analyze risks in the customs sphere.Practical value. The results of the conducted study can be the basis for further scientific research to improve the information support of the risk management process in the customs sphere.Key words: customs information, functions of customs information, external environment, internal environment, sources of customs information, customs authorities.