http://biblio.umsf.dp.ua/xmlui/handle/123456789/1851 Таможенный научный журнал Tue, 14 Apr 2026 23:18:47 GMT 2026-04-14T23:18:47Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/8194 The use of ECHR and ecsr decisions in ukrainian judicial practice Cherevko, Nataliia Purpose. The purpose of the article is to analyze the features of the application of the decisions of the ECHR and the ECSR in the national judicial practice of Ukraine, to clarify the level and mechanisms, as well as to identify problems and prospects for legal harmonization. In particular, the effectiveness of the integration of the standards of the ECHR and the conclusions of the ECSR by Ukrainian courts when considering cases related to human rights and social guarantees is investigated. Methods. The work uses a complex of general scientific and special methods, in particular: the method of comparative analysis, the formal-legal method, the method of a systematic approach and the analysis of judicial practice. Empirical data from the decisions of the Supreme Court and national courts of general jurisdiction over the past five years are also used. Results. The results of the study found that Ukrainian courts are increasingly turning to the practice of the ECHR as a source of interpretation of legal norms, which indicates an increase in the level of legal integration and implementation of European standards. In particular, the number of cases in which references to the decisions of the ECHR are crucial for making a reasoned court decision is increasing. At the same time, the use of the conclusions of the ECSR is still episodic and not systematic enough. The reasons for this are the insufficient level of legal awareness of judges regarding the provisions of the European Social Charter (revised), as well as the lack of clear regulatory provisions on the mandatory consideration of the practice of the ECSR in national law enforcement. Conclusions. Themain directions for improving thenational mechanism for considering international human rights documents have been identified, including the development of methodological recommendations for judges, improving the system of training lawyers, and the regulatory consolidation of the status of the practice of the ECSR. The implementation of the practice of the ECHR in the decisions of national courts has a positive effect on the quality of justice and contributes to the establishment of the rule of law. Further research should be aimed at developing mechanisms for automatically taking into account the practice of international bodies in national law enforcement, as well as studying the impact of social standards on the judicial policy of Ukraine. Tue, 26 Aug 2025 00:00:00 GMT http://biblio.umsf.dp.ua/xmlui/handle/123456789/8194 2025-08-26T00:00:00Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/8193 Pragmatism in HR strategy implementation by customs institutions in Ukraine Gerchakivskіy, Sviatoslav; Novak, Oleksandr The article investigates the implementation of the Human Resource Management Strategy of the State Customs Service of Ukraine for 2021–2024. It addresses key issues such as personnel renewal of customs institutions in the context of customs reform by 2030, collaboration between the customs service and higher education institutions regarding specialist training, as well as practical aspects of enhancing the qualifications of customs officials under the legal regime of martial law. Purpose. The objective of the article is to examine the practical implementation of the HR strategy within the customs authorities of Ukraine and to identify the key issues of updating the human resources of the Ukrainian customs in the context of the war with Russia. To achieve this goal, a number of research tasks have been defined: analysis of the main components and features of the HR strategy implementation within the State Customs Service of Ukraine; analysis of the effectiveness of measures aimed at improving the qualifications of customs officials; development of proposals to enhance customs staffing in the context of customs reform in Ukraine. Methods. The methodological basis of the research consists of fundamental categories, concepts, principles, and methods of modern financial science. The complex of methods used in this study of personnel provision for customs is based on the principles of objectivity, systemicity, certainty, determinism, and the unity of theory and practice. Results and Conclusions. The characteristics of the implementation of HR strategy of the customs authorities of Ukraine for the period 2021–2024 were studied, and key issues regarding customs staffing were identified. In particular, significant challenges are observed due to the war, such as the redistribution of staff numbers, the transfer of personnel from customs in combat zones to other regions, leading to substantial imbalances between actual and approved staff, as well as in the age structure of the customs authorities employees. In the context of improving the efficiency of the Human Resources Department of the State Customs Service of Ukraine, it is proposed to focus on a comprehensive approach to personnel management, enhancing the motivation and training system, as well as improving internal communications and utilizing modern technologies. Tue, 26 Aug 2025 00:00:00 GMT http://biblio.umsf.dp.ua/xmlui/handle/123456789/8193 2025-08-26T00:00:00Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/8192 Harmonization of regulatory regulation of digitalization of state financial control in Ukraine: challenges and prospects for adaptation to European Union standards Kovalchuk, Inna The study is aimed at analyzing the legal regulation of the processes of digitalization of state financial control in Ukraine, taking into account the current challenges associated with integration into the legal space of the European Union. The article considers the principles of harmonization of Ukrainian legislation with EU legislative acts in the field of financial control and digital management tools, costs and prevention of abuse. The study implements a comprehensive methodological approach, which includes several interrelated methods that provide a multifaceted analysis of the selected problems. Thus, the comparative legal analysis made it possible to identify common and distinctive features in the legal regulation of the digitalization of state financial control between the legislation of Ukraine and the legal standards of the European Union. Particular attention was paid to the analysis of EU directives and regulations in the context of their adaptation to the national legal framework. The use of a systematic approach ensured the consideration of the digitalization of state financial control as a holistic structure, which includes the regulatory framework, technological aspects, institutional mechanisms and socio-economic consequences. This made it possible to assess the harmonization of legislation not only from the point of view of compliance with the norms, but also taking into account the impact on the management system as a whole. The modeling method contributed to predicting the consequences of the application of regulations focused on the digital transformation of financial control. Predictive methods were used to assess the dynamics of the development of the regulatory framework in the field of state financial control in the context of digitalization. This made it possible to predict how changes in legislation will affect the effectiveness of control and transparency of financial activities. This approach provided not only the theoretical depth of the analysis, but also the practical significance of the results for further improvement of the legal regulation of digitalization of state financial control in Ukraine. The key problems facing Ukraine in the context of regulatory regulation of the digitalization of state financial control are identified, in particular, the limited technological infrastructure, insufficient harmonization of legal norms with EU requirements, and the imperfection of legal control mechanisms. The need to modernize Ukrainian legislation taking into account European standards and adaptation of the best practices of digitalization is substantiated. The study confirmed that the process of digitalization of state financial control requires systematic harmonization of Ukraine’s regulatory framework with EU legislation. It is recommended to strengthen the regulatory regulation of the introduction of digital technologies, provide appropriate infrastructure support and improve the mechanisms of cooperation between state bodies. Harmonization of national legislation with EU legal norms will contribute to increasing the transparency, efficiency and accountability of financial control in Ukraine. Tue, 26 Aug 2025 00:00:00 GMT http://biblio.umsf.dp.ua/xmlui/handle/123456789/8192 2025-08-26T00:00:00Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/8191 The seed system in customs risk management: experience of the western balkans and prospects for Ukraine Kovalov, Viktor; Razumei, Halyna; Razumei, Maksym Purpose. This article aims to analyze the experience of implementing and operating the SEED system in the Western Balkan countries as a tool for customs risk management, to assess its impact on the efficiency of customs control, regional cooperation, and international trade, and to explore the possibilities and prospects of applying a similar system in Ukraine. Methods. This article uses comparative analysis to examine the experience of the Western Balkan countries in implementing the SEED system, particularly its impact on customs control efficiency and regional integration. A case study method is used to analyze examples from Serbia, Kosovo, and other countries, highlighting the technical, political, and organizational dimensions of SEED’s operation. Expert assessment methods and data from international organizations (EU, CEFTA) are employed to evaluate SEED’s effectiveness in combating smuggling and simplifying customs procedures. The historical method is also used to trace the system’s evolution from initial pilot projects to the current SEED+ version. Results. The article explores the implementation of SEED in the Western Balkans as a tool for customs risk management. It analyzes the platform’s role in enhancing the efficiency of customs operations, facilitating foreign trade, and promoting regional integration. Special attention is given to the role of electronic data exchange in fostering international trade and ensuring border security. Case examples from Serbia, Kosovo, and other countries demonstrate how SEED contributes to process automation, reduced border delays, and improved intergovernmental cooperation. The stages of SEED development, starting from pilot testing and continuing to expand into SEED+, as well as the prospects for its integration with EU customs platforms, are considered. The paper also discusses the technological, institutional, and political challenges faced during implementation. The potential for adapting SEED in Ukraine is assessed in the context of the country’s EU integration goals. Conclusions. The experience of the Western Balkans shows that the SEED system is an effective instrument for customs risk management and cross-border data exchange. It supports faster customs clearance, reduces violations, and builds trust between customs authorities. SEED plays a vital role in regional customs cooperation, trade facilitation, and securing cross-border trade in crisis conditions. The findings underline the relevance of studying and adapting this experience for Ukraine’s customs reform agenda. Tue, 26 Aug 2025 00:00:00 GMT http://biblio.umsf.dp.ua/xmlui/handle/123456789/8191 2025-08-26T00:00:00Z