INNOVATIVE MANAGEMENTAL MODEL OF THE SYSTEM OF PREVENTION AND COUNTERACTION TO THE ILLEGAL MOVEMENT OF GOODS THROUGH THE CUSTOMS BORDER OF UKRAINE
Authors:   State Tax University, Ukraine, Khoma Valerii , Moldovan Elvira ,   State Tax University, Ukraine, Zhdanova Vita ,   State Tax University, Ukraine
Published: March 2023

The paper is dedicated to issues on innovative managemental model of the system of prevention and counteraction to the illegal movement of goods through the Customs Border of Ukraine. The purpose of the paper is to construct the innovative managemental model of the system of prevention and counteraction to the illegal movement of goods through the Customs Border of Ukraine and to justify the content of this model. The solution of such issue determines the logic of the presentation of the researching: the introduction where the urgency of the construction of the innovative managemental model of the system of prevention and counteraction to the illegal movement of goods through the Customs Border of Ukraine is justified; peculiarities of innovations in the field of prevention and counteraction to the illegal movement of goods through the Customs Border are represented; and the formation of the innovative managemental model of the system of prevention and counteraction to the illegal movement of goods through the Customs Border of Ukraine is grounded. Methodology of the research includes such methods as: analysis 223Scientific monographand synthesis, induction and deduction, observation and abstraction that are used for determination of the essence and the content of the innovative managemental model. However, graphical and tabular methods are used for illustration of this model. Results of the research demonstrate that changes in the managemental model are initiations namely, the novelty is suggested as scientifically grounded propositions. There is stressed, innovations in managemental model, as a rule, are processual, i.e., innovations are related to changes in organizational structure. The new conceptual approach to distribution of functions in the Customs field is formulated. According to this approach, the fiscal function should be changed to the law enforcement. However, there is suggested to change the approach to making of managemental decisions in the Customs field. In particular, these changes are aimed to decentralization in the process of making of managemental decisions. The innovative managemental model of the system of prevention and counteraction to the illegal movement of goods through the Customs Border of Ukraine is worked-out on the basis of functional approach. This approach provides using of the law enforcement function as a core of the innovative managemental model. Practical implications. The innovative managemental model of the system of prevention and counteraction to the illegal movement of goods through the Customs Border of Ukraine provides more effective and resultative activity of the State Customs Service, in general. Value/originality of the research consists of the functional approach to construction of the innovative managemental model of the system of prevention and counteraction to the illegal movement of goods through the Customs Border of Ukraine. This approach provides the location of law enforcement function as a core of the innovative managemental model.