Organizational and economic mechanism of interaction between customs and tax administrations in the context of the functioning of a unified fiscal payments administration mechanism
Subject. The organizational and economic mechanism of interaction between customs and tax administrations, ensuring synergy of their control and supervisory functions and countering evasion of fiscal payments through the introduction of innovative technologies and management systems. Objectives. To develop an organizational and economic mechanism for the interaction of customs and tax administrations, a distinctive feature of which is a mechanism enabling these bodies to operate not as two separate management entities but as a unified whole. Methods. General scientific methods were applied. Results. An organizational and economic mechanism for the interaction of customs and tax authorities has been developed, based on systemic, cybernetic and process-oriented approaches that ensure consistency of management entities’ actions and the most efficient use of information flows. Key components have been identified, such as risk management, processing of analytical data using artificial intelligence technologies and goods traceability systems, which improve forecasting accuracy and prevent offenses. Conclusions. The use of management and innovative approaches makes it possible to enhance control efficiency, reduce costs and create favorable conditions for business. The implementation of such a mechanism contributes to the formation of a more transparent, flexible and adaptive system capable of promptly responding to external challenges and ensuring the sustainable development of state control and tax administration.
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