DIGITALIZATION OF CUSTOMS PROCEDURES AS AN OBJECT OF ADMINISTRATIVE AND LEGAL REGULATION

Abstract

The purpose of this article is to provide a comprehensive scientifi c and theoretical understanding of the digitalization of customs procedures as an object of administrative and legal regulation. To achieve this goal, the article outlines the following tasks: to analyze doctrinal approaches to understanding dig- italization as a legal and managerial phenomenon, and to clarify the legal nature of customs procedures in the context of introducing digital technologies, еhe category of “legal regulation”, “administrative and legal regulation”; characterize the main criteria for systematizing legislation in this area. Methods. The methodological basis of the work is general philosophical and special legal methods of cognition, in particular formal-logical, formal-legal, comparative-legal, and systemic-structural. In particular, using methods of analysis and synthesis, a generalization of scientifi c approaches to determining the digitaliza- tion of customs procedures was carried out; the system-structural method was used to reveal the intercon- nection of the studied categories; the formal-legal method was used to study the content of administrative and legal norms regulating the digitalization of customs procedures. Results. It has been established that the digitalization of customs procedures is an independent, complex, and dynamic object of administrative and legal regulation, which combines information and technological tools, principles and forms, methods, as well as administrative procedures and public management powers of public administration entities, etc. It has been proven that the eff ectiveness of the digital transformation of customs activities directly depends on the systematic and consistent administrative and legal regulation, which is able to ensure a balance between process automation, compliance with the rights of participants in customs legal rela- tions, and protection of public interests. Conclusions. Further development of administrative and legal regulation of the digitalization of customs procedures should be based on improving the regulatory frame-work, taking into account international standards, clearly defi ning the competence of authorized entities to ensure the digitalization of customs procedures, and introducing unifi ed approaches to the functioning of the digital customs environment with the EU customs environment, which will contribute to increasing the transparency, effi ciency and eff ectiveness of our country's customs policy during the European inte- gration processes.