http://biblio.umsf.dp.ua/xmlui/handle/123456789/6887 2026-04-15T00:53:34Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/6904 Contraband on the slovenian-italian border in the interwar period (1918-1941) Benedejcic, A. M.; Malshina, K.; Volobuiev, V. The article considers the phenomenon of corruption, its essence, causes and consequences. The social, Purposes of the article is to find out the reasons for the increase in smuggling on the Italian-Slovenian border after the First World War, to define smuggling, to study Slovenian-Italian cooperation in the fight against smuggling, establishing of the relevant Slovenian and Italian institutions and the Rapallo border with Italy (the northern-western section of the Slovenian border), to expand knowledge about the process of smuggling contraband goods and known smugglers, their relations with border guards on the Rapallo border, to study the echoes of smuggling on the Rapallo border in Slovenian literature. For this, general historical research methods are used - periodization, problem-chronological, comparative-historical, synchronistic, historicalgenetic, historical-typological. Results. According to the decisions of the Paris Peace Conference, a number of treaties were concluded, including those concerning the Slovenian northern border. The treaty with Italy, signed in Rapallo in 1920, cut through ethnic Slovene territory so that close relatives, neighbors and friends were on both sides of the border, and land holdings were also divided. The border was established and fortified with barbed wire, concrete bunkers on the Italian side. Small-scale smuggling was carried out by women and children, mostly taken to Italy, due to the higher level of wealth there. Groups of armed smugglers engaged in large-scale cattle smuggling. In the early 1930s, the lira began to fall, and armed clashes began on the borders with deadly results. This epoch in the history of the Slovenian Littoral, where the the Rapallo border passed, found an echo in Slovenian literature. Conclusions. Reasons for smuggling on the Italo-Slovenian border in 1918-1940 were the unfairness of the construction of the Rapallo border on Slovenian lands, difference in prices, low employment on both sides of the border. Italian and Slovenian state institutions cooperated in the fight against smuggling of a wide range of goods. Women, children and famous smugglers, border guards from both sides were involved in the smuggling. The most interesting stories of smugglers at the border became the subject of Slovenian literature. 2024-10-21T00:00:00Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/6903 Strategy of customs business services based on marketing management Bilovodska, O.; Khurdei, V. The article substantiates the relevance of developing customs services on the basis of marketing management. The author analyses the available literature and practical materials that reveal the importance and relevance of the issue of customs reform in Ukraine, ensuring the efficiency of customs services for enterprises at different levels, solving existing problems and preventing threats in this area. At present, there are many reasons for the low level of efficiency of customs services operations at different levels, which is caused by a wide range of factors: peculiarities of the construction and functioning of the management system in customs authorities, the level of staffing of customs authorities, software and hardware, infrastructure, financial support; development of the legal framework regulating customs services to enterprises; development of the tools, technologies, systems, institutions of customs services The interaction of customs authorities with foreign economic operators is becoming a crucial factor in the effective fulfilment of the tasks of the customs service: accelerating trade turnover, replenishing the budget and ensuring the national security of the country. Based on the results obtained, the article formulates definitions of “customs marketing”, “marketing environment of the customs sphere”, substantiates the strategy of customs business services based on marketing management, and identifies stages of formation of the strategy of customs business services based on marketing management. The proposed strategy of customs business services based on marketing management provides for consideration of the influence of factors of the marketing environment of the customs sphere and interests of foreign economic entities on the effectiveness of customs reform for sustainable economic growth of Ukraine and its positioning as a reliable international trading partner. The strategy of customs business services based on marketing management: will allow customs organisations to be more efficient and competitive, meet all current and future needs of foreign economic operators, as well as facilitate their adaptation to the conditions and requirements of customs; ensure the most effective interaction between customs authorities and business structures, which will have a positive impact on minimising the time of customs formalities and will reduce the labour costs of counterparties and complete economic transactions in a short time; facilitate The implementation of the customs service strategy based on marketing management will contribute to the implementation of the main tasks of the State Customs Service: efficient and effective revenue collection, protection and security of society, and creation of favourable conditions for the development of foreign economic activity. 2024-10-21T00:00:00Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/6902 Customs payments: impact on budget formation and financial security of countries Dudchik, O.; Aleksieienko, D. The purpose of the article is to analyze the impact of customs payments on the formation of the country’s budget before the war and during full-scale. The study was carried out using the methods of synthesis andanalysis, deduction and induction (to review the existing pnational apparatus regarding the essence of customs payments), the method of comparative statistical characteristicsgraphical and analytical method,analysis of facts, factors and phenomena according to various indicators and criteria systematization and analysis of the volume and structure of indirect taxes in the formation of the country’s budget), generalization (for the formation of research conclusions). s tax on the added value of goods imported into the customs territory of Ukraine. Abouta comparative analysis of customs payments to the State Budget of Ukraine before the war and during the full-scale invasion ofimport and export, and other factors affecting customs revenues. The role of customs payments in the general balance of the country’s budget and their significance for financesand stability and state security are investigated. Рreviews the measures taken to support economic stability and ensure the functioning of and states in the difficult conditions of war, within particular, the role of of foreign countries and international organizations in the formation of the revenue part of the budget of Ukraine. The article also explores measures that a state can take to stabilize customs payments during wartime, such as revising tariffs, simplifying customs procedures, and providing incentives for importers and exporters. In conclusion, the article provides a holistic overview of the impact of customs payments on the country’s budget, emphasizes the importance of customs payments as a stable source of budget revenues and the need to strengthen the effectiveness of management to ensure the financial and economic security of the country. The article also offers recommendations for the management of customs policy during war to minimize the negative impact on the country’s budget and economytaking into account the interests of both the state and citizens. The proposed recommendations can contribute to the development of an effective policy in the field of customs relations to improve the economic situation in the country. 2024-10-21T00:00:00Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/6901 International organisations as a customs cooperation tools Girman, A. Based on the results of the work carried out, it was established that the historical retrospective of the development of international customs cooperation makes it possible to study the stages of formation of integration processes in the customs sphere. International customs cooperation is carried out within the framework of international organisations, international intergovernmental conferences and international treaties. All international organisations that are subjects of international customs law can be divided into universal and regional ones according to the nature of their representation in which countries and the global nature and scale of customs issues. The most famous are: World Trade Organisation; Asia-Pacific Economic Cooperation, European Union, UN Commissions and Conferences, etc. It is the universal and regional international bodies that act as coordinators of joint actions and the main link in international customs cooperation. The World Customs Organisation plays a key role among them. Since its inception, the World Customs Organisation has been focusing on harmonising and standardising customs systems, improving customs legislation and developing international cooperation. The organisation’s recommendations are aimed at creating an effective customs system that takes into account current conditions. The main objective of the organisation is to promote the creation and development of modern, efficient, multifunctional customs services in its member states. Conclusions. Based on the study of the literature and legislation of Ukraine on the topic under investigation, it is determined that the institutional mechanism of customs cooperation of the States which currently exists is the result of almost two hundred years of evolution of international customs cooperation. It can be viewed as a system of organisations and structures established in accordance with international law and having specific functions necessary for the regulation of international customs relations. Currently, this mechanism includes both international organisations operating in the field of international legal regulation of customs relations and regional customs unions. 2024-10-21T00:00:00Z