SCIENTIFIC APPROACHES OF EFFECTIVENESS ASSESSING OF CUSTOMS REGULATIONS
Foreign economic activity has always been one of major drivers of socio-economic development of Russia, so problems of assessing the efficiency of customs control, as one of the functions of the state does not lose its relevance in our days. The characteristic concept of “customs regulations” and its tools is given. Also considers the evolution of theoretical approaches to the evaluation of the effectiveness of instruments of customs regulation in Russia in the reform period. Evaluating the effectiveness of instruments of customs regulation is complicated by the following objective factors: 1) the presence of two historically, directly opposite of the concept of state involvement in the regulation of international trade - free trade and protectionism, and 2) has been shown previously as a result of historical development customs regulations in the various states, as an institution, has its own characteristics, the type caused by the state system - market or redistributive. In such circumstances, the nature of economic and political institutions that are complementary to virtually all states will be different, despite the similarity or even the same name. Customs regulation here is no exception and 3) over the past 20 years of economic reforms in our country, at least three times changed statutory purpose of customs regulation. In review and critical analysis of the publications of domestic economists and scholars are significant scientific problems that reduce the possibility of such an assessment of efficiency of customs regulations are highlighted and proved. We prove that the frequent change goals customs regulation does not promote adequate and reasonable assessment of its performance. The strengths and weaknesses of existing and methodological approaches to this problem, the factors that can further determine the transformation of theoretical approaches to this assessment are analyzed.