Ethics and transparency in Customs

Abstract

The relevance of the issue being considered by the author is confirmed by the fact that the governments of many countries are making tremendous efforts and use all available resources (both technical and financial) to ensure the transparency of customs procedures and improve the professional ethics of customs officers in order to reduce the level of corruption and the promote an economic growth.From this point of view the author has made the economic analysis of corruption and highlighted its three basic characteristics: a clear and transparent regulation that has been broken; an official that breaks the law and obtains a benefit; the appreciation that the benefit is a direct consequence of the corrupt act.The author has also analyzed the measures undertaken by the Uruguay National Customs Directorate with the aim of raising the level of professional behavior of employees and increasing the transparency of customs formalities. Among them there are the following: executive management team responsibility; changes in the regulatory framework; automation of customs procedures and improving their transparency; contracting officials followed by an assessment of their activities; implementation of incentive policies to promote a high level of professional ethics and preventive strategies aimed at the detection of corruption and disciplinary measures or prosecution of those employees who are participants in corruption schemes; establishment of codes of professional conduct of Customs officials; implementation of sound human resource management policies; implementation of corporate social responsibility system; promoting open, transparent and productive relationship with the business sector.To more deeply research the chosen subject the following scientific methods were used: analysis, synthesis, comparison, generalization, induction, deduction.In conclusion, the author emphasizes that it is crucial to work on ethics and transparency at the Customs administrations around the world to combat corruption for the sake of the Customs administrations and society. In author’s opinion, in order to be successful in combating corruption the Uruguay National Customs Administration has to act in a planned and coordinated manner by means of implementing different innovative measures.