THEORETICAL AND METHODOLOGICAL BASES OF CUSTOM MARKET RESEARCH
Authors:   Kharkiv V.N. Karazin National University, Ukraine, Kushchenko Olena 
Published: March 2023

The conditions of accelerated globalization have given key importance to customs activity, as one of the important macroeconomic factors in the development of the modern military economy. The benefits of this industry have been known and determined for a long time. A convincing proof of this is the fact that it appeared at the dawn of humanity. It is carried out by its participants in the field of commodity circulation, which takes place on the foreign market and is built on mutual relations between them. As a scientific direction, customs analytical statistics is characterized by the subject of research, methodology, goal and research tasks. The subject of customs statistics research is mass quantitative phenomena and processes, as well as the numerical expression of the patterns of foreign trade in goods and services with partner countries. The methodological basis of the study is the law of large numbers, which allows the use of statistical tools in the analysis and synthesis of data on customs statistics on foreign trade, as well as a system of specific indicators for assessing the state of the customs industry. The purpose of the study is to provide an algorithm for research analytics and assessment of the state of the modern customs market of Ukraine. Research tasks: consideration of the theoretical and legislative foundations of the modern customs market; establishing the analytical and economic essence of foreign trade; description of the current state of Ukraine’s foreign trade balance; providing an algorithm for collecting and analyzing statistical information on export-import operations of goods and services. In the section of the collective monograph, the algorithm for preparing information for use by Microsoft Excel, Statistica software, as well as other modern technologies for processing, modeling and forecasting of statistical data is given. Elements of the scientific novelty of the work are contained in this algorithm, which contains a comprehensive approach to the analysis of the formation of practical conclusions and the provision of recommendations for further regulation of the modern customs market. The study of the theoretical foundations of the modern customs market made it possible to understand the main methodological principles of accounting for foreign economic transactions, which are based on generally accepted statistical methodology. Statistical tools in customs statistics are special statistical observation and reporting forms. The purpose of customs clearance is the organization of statistical accounting of exports and imports of goods and services, as well as the transit of goods and vehicles through the territory of Ukraine. Regarding information analytics, the databases of the UN Comtrade Database and, of course, the State Statistics Service of Ukraine are used. Of great importance is the problem of correctly determining the customs value of goods in order to increase revenues to the State Budget. On January 12, 2023, the Verkhovna Rada of Ukraine adopted in its entirety draft law No. 8166-d on amendments to separate legislative acts of Ukraine regarding the application of the export security regime during the period of martial law and state of emergency. These actions will allow the country to survive in this difficult time.