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Liburkina L. M.

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The Functional-Organizational Models of Customs Institutions in Eastern Europe and Ukraine
Gerchakivskyi S. D., Koss S. V.

Gerchakivskyi, Sviatoslav D., and Koss, Serhii V. (2026) “The Functional-Organizational Models of Customs Institutions in Eastern Europe and Ukraine.” Business Inform 4:394–404.
https://doi.org/10.32983/2222-4459-2026-4-394-404

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 336.025

Abstract:
The article examines the features of the functional and organizational structure of customs authorities in Ukraine and Eastern European countries that share borders with it in the context of hybrid challenges and threats. The relevance of the study is determined by the need to synchronize domestic approaches to building customs authorities with European prototypes, which are characterized by the strengthening of security functions and the granting of law enforcement status and powers to customs services. The aim of the article is to substantiate the theoretical, legal, and practical foundations for the transformation of the customs institution system in Ukraine based on the identification of organizational and functional components of the activities of customs authorities in some Eastern European countries. The methodological basis of the study is a combination of systemic, functional, and comparative approaches, which allows for a comprehensive assessment of the organization of customs authorities' activities in some neighboring countries. In the course of the study, the genesis of the organizational structure of customs authorities in Ukraine was analyzed, with an emphasis on the problematic aspects of the merger of customs and tax authorities. It was found that the functioning of the Ukrainian customs within the Ministry of Revenues and Duties and the State Fiscal Service were unsuccessful institutional experiments. The features of legislative innovations regarding the creation of a special law enforcement unit of the State Customs Service, with the granting of powers related to operational and investigative activities, were highlighted. The organizational aspects of building customs institutions in Poland, Slovakia, Hungary, Romania, Moldova have been analyzed, and the presence of full-fledged, mixed, and integrated law enforcement models of customs operation in these countries has been identified. The scientific novelty of the conducted research lies in the formation of a theoretical and legal approach to analyzing the problems of forming customs authorities in Ukraine and several EU countries, based on the analysis of historical, functional, organizational, and legislative foundations for building models of security-oriented customs institutions. It is proposed to implement a mixed model of customs institution functioning in Ukraine, based on a compromise regarding the creation of a special law enforcement unit with the powers of investigation and inquiry. The practical significance of the obtained results lies in the possibility of their use in forming an efficient model of customs authorities in Ukraine that adheres to the principles of the European community.

Keywords: customs institutions; functions; organizational model; law enforcement status; customs legislation.

Fig.: 2. Tabl.: 2. Bibl.: 30.

Gerchakivskyi Sviatoslav D. – Candidate of Sciences (Economics), Associate Professor, Department of Finance named after S. I. Yurii, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]
Koss Serhii V. – Postgraduate Student, Department of Finance named after S. I. Yurii, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]

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