IMPROVING THE ADMINISTRATION OF CUSTOMS PAYMENTS
The research is focused on systematization of different approaches aimed at evolving payment promptitude control. The article dwells upon vital issues of customs tolls and taxes settlement by operators of export and import practice in the sphere of Foreign Economic Activities. It demonstrates the importance of management system aimed at designing and implementing informational technologies in regular procedures, including, among others, the system of remote customs tolls settlement via customs payment cards in order to shorten the time consumption for customs operations concerning transferring goods. The article also tells about cooperation between public authorities that control the movement of goods across the customs border, as well as about the use of different forms of customs control after the release of goods combined with effective law enforcement measures of customs authorities in the sphere of additional customs tolls. The development directions that concern customs tolls management and are considered in this article may serve as a basis for further research of highlights of shaping a stable system of customs controls able to ensure that the budget revenues are obtained to the full extent in the environment of simplification and harmonization of customs operations, and to improve the image of Foreign Economic Activities.