REFORMATION OF CUSTOMS SERVICE OF UKRAINE TO ACHIEVE THE GOALS OF SUSTAINABLE DEVELOPMENT
Authors: Borshchuk Yevhen , Dumiak Yurii 
Published: December 2020

The objective of the article is a systemic analysis of the approaches to reformation of the customs sphere, determination of the role of customs service in the process of ensuring a sustainable development under the present-day conditions. Eurointegration strategy of Ukraine necessitates the need for reformation of the national customs system in order to conform to the standards of the World Customs Organization and the perspective adaptation to the European requirements, elaboration of the development strategy with the purpose of integration with the developed countries of the world, harmonization of economic trade and ecological processes. Methodology. In the course of this analysis the customs service was considered as a complex open system with application in the research of the methodology of systemic analysis, which allowed to put emphasis on separate aspects of the specific character of its functioning. Results. In any country, customs service is an integral part of the system of state administration of the foreign economic activity, one of the important state institutes of social and economic processes administration. It ensures the balance of interests of all participants of international trade enshrined in the current conventions and agreements on the level of the international law. Modernization of the national customs system under the conditions of the European integration processes has to become an important mechanism of social and economic development and international collaboration of Ukraine. Under the present-day conditions customs service plays an important role in the achievement of goals established by the UN in the sphere of sustainable development till 2030. Some of these goals are directly connected with the strategic mission of the customs service and that is why it is important to ensure appropriate conditions for functioning of the customs service for the successful accomplishment of the tasks of sustainable development in the social, economic and ecological spheres. The key priorities of activities of the national customs system must ensure accomplishment of the main tasks of the customs authorities in the context of achieving the goals of sustainable development formulated by the World Customs Organization: formation of the favorable, safe, just and sustainable business environment for economic growth, ensuring social justice, facilitation of improving stability of the global, national and regional ecological systems and combating the climate changes. Practical implications. The performed analysis of particularities of the customs system functioning and its objectives allows to determine the role of the customs service in the achievement of the Goals of sustainable development till 2030, to highlight the key priorities in resolving the environmental problems, to form the potential of sustainable development. For Ukraine these are modernization of national society and minimization of consequences of existence of the corruption schemes. Value/originality. The use of the systemic analysis allows to detect the main problems in functioning of the customs service taking into consideration the specific character of its functioning under the present-day conditions.