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Economic Analysis: Theory and Practice
 

Channel risks as a development factor of the risk management system in the customs sphere

Vol. 22, Iss. 3, MARCH 2023

Received: 19 January 2023

Received in revised form: 27 January 2023

Accepted: 5 February 2023

Available online: 30 March 2023

Subject Heading: MANAGERIAL ANALYSIS

JEL Classification: О30

Pages: 534–555

https://doi.org/10.24891/ea.22.3.534

Viktor V. MAKRUSEV Russian Customs Academy, Lyubertsy, Moscow Oblast, Russian Federation
makrusev@mail.ru

https://orcid.org/0000-0002-6899-4705

Amin A. NASIBULLIN Moscow Customs of the Federal Customs Service of Russia, Moscow, Russian Federation
amir_71@bk.ru

ORCID id: not available

Subject. The article addresses the customs risk management system.
Objectives. The aim is to reveal the main characteristics of a new class of customs risk, i.e. a channel one.
Methods. The research rests on the methodology of systems analysis and process-oriented approach, applies methods of modeling and comparative analysis.
Results. We describe the current technology of decision-making to minimize risk, unveil the ideas of creating a decision support system with elements of artificial intelligence, present an experiment on model implementation for operational monitoring of risk objects at the stage of documentary customs control. We also define high-priority organizational solutions in the customs risk management system, give proposals on the structure of the customs risk service. The developed models can be used in research and analytical structural units of State authorities, including the Federal Customs Service, which exercise customs control using risk management systems.
Conclusions. The study substantiates a new class of risks in the customs sphere, reveals limitations inherent in the risk-based approach methodology practiced in customs risk management, offers directions of modernization of the existing risk management system for a new class of customs risks, namely the introduction of end-to-end process of customs control; operational monitoring of the flow of commodity volumes; formation of profiles specific to channel risks; implementation of a multi-profile model of customs risk management; the use of OLAP technology for complex multidimensional data analysis under a specially developed methodology.

Keywords: customs control, end-to-end customs control process, risk management system, channel risk

References:

  1. Tul'tseva A.S., Makrusev V.V. [Cognitive model of systems risk management in the customs sphere: Idea, implementation features]. Finansovaya ekonomika = Financial Economy, 2018, no. 6, pp. 517–521. (In Russ.)
  2. Nasibullin A.A. [Substantiation of a new class of customs risks and a model for the development of a risk management system]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2021, no. 12, pp. 750–760. (In Russ.)
  3. Nasibullin A.A. [Methods of assessing the quality of customs services provided by the risk management system in the process of its application and development]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2021, no. 11, pp. 1370–1378. (In Russ.)
  4. Nasibullin A.A. [Risk management in the context of intellectualization of digital customs technologies]. Vestnik Rossiiskoi tamozhennoi akademii = Vestnik of Russian Customs Academy, 2021, no. 1, pp. 153–159. URL: Link (In Russ.)
  5. Makrusev V.V., Lyubkina E.O. [Problematic issues of intellectual development of digital customs]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2020, no. 2, pp. 932–940. (In Russ.)
  6. Boikova M.V. Tamozhennoe administrirovanie v usloviyakh mezhdunarodnoi integratsii: monografiya [Customs administration in the context of international integration: a monograph]. Moscow, Russian Customs Academy Publ., 2014, 163 p.

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