TRANSFORMATION OF THE CUSTOMS PERFORMANCE EVALUATION SYSTEM: A NEW STAGE
The article reflects the evolution of the system of indicators for assessing the efficiency and effectiveness of customs activities. The methodology for assessing the activities of customs authorities cannot be considered as a well-established system and should change in accordance with the trends of the world economy and internal transformations of the state and customs authorities. Work on the unification and optimization of performance criteria should be systematic. The purpose of the study is to generalize practical and theoretical approaches to the assessment of the system of indicators of the effectiveness of customs authorities; analysis of the basic criteria for the work of customs authorities, as well as the characteristics of the main activities of the customs system. On the basis of the conducted research, conclusions are formulated that characterize quantitative and qualitative changes in the performance indicators of customs authorities. The author substantiates the idea that it is impossible to create such a system for evaluating efficiency that would not depend on the variability of the external environment. The practical significance of the study lies in the possibility of using the obtained conclusions in the formation of documents of a strategic nature in customs activities. The focus of the research is focused on the consideration of problematic issues, such as the imperfection of the methodology for establishing and calculating performance indicators, which ultimately leads to a distortion of the objective picture of the system, the inability to exclude the human factor in the formation of reports and the determination of planned indicators, including the corruption component. The identified problems prove the relevance and the need to develop new control methods and methodological approaches to assess the effectiveness of all government agencies, including the Federal Customs Service.