Methodology of Selection of Objects of Customs Control After Release of Goods
The article is devoted to an important scientific and practical problem of the choice of objects of verification activities carried out after the release of goods. The processes of determining the objects of control under the conditions of a limited number of customs authorities have been analyzed. Based on the results of the analysis, the problem of high error in the choice of objects of customs control after the release of goods is identified, which is characterized by a decrease in the efficiency of customs authorities, as well as an increase in the additional administrative burden on participants in foreign economic activity. The main attention is paid to the need to model the level of risk using a specialized extension package for the MATLAB program - Fuzzy logic toolbox in order to increase the efficiency of the selection of objects for verification activities. An innovative technique is proposed, a distinctive feature of which is the determination of both the possible consequences of a violation of legislation for the state and society, which are currently calculated by the customs authorities, and the probability of a violation, followed by modeling the level of risk using the MATLAB program.