Economic Analysis: Theory and Practice

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Institutional theory of customs regulation development in conditions of digital economy

Vol. 18, Iss. 11, NOVEMBER 2019

Received: 25 September 2019

Received in revised form: 7 October 2019

Accepted: 18 October 2019

Available online: 29 November 2019


JEL Classification: O14, O43

Pages: 2125–2137

Makrusev V.V. Russian Customs Academy, Lyubertsy, Moscow Oblast, Russian Federation

ORCID id: not available

Lobas T.V. Russian Customs Academy, Lyubertsy, Moscow Oblast, Russian Federation

ORCID id: not available

Lyubkina E.O. Russian Customs Academy, Lyubertsy, Moscow Oblast, Russian Federation

ORCID id: not available

Subject We address problems and prospects for developing the customs regulation as an institution of public administration in the digital economy.
Objectives The purpose is to formulate problematic areas of customs regulation in the digital environment, develop a new comprehensive approach to the development of the institution of customs regulation.
Methods The study rests on system methodology and institutional theory. It employs cognitive modeling techniques.
Results The paper presents an approach to developing the institution of customs regulation based on the multidisciplinary management paradigm, the principle of promoting and improving the quality of IT services. We define prototypes for development, using the foreign experience in digital customs administration, provide recommendations for organization of analytical, information, and technical services of customs authorities that implement control and administration in the digital environment. It is advisable to use the offered approach by analytical and information and technical units of organizations operating in the field of customs services.
Conclusions The presented approach will enable to adapt customs authorities and their units to digital environment. The theoretical and methodological support to the development of customs regulation and improvement of the quality of customs services becomes relevant in the institutional, technological and instrumental aspect.

Keywords: customs administration, innovation, management paradigm, IT service


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