Abstract:
The article considers the phenomenon of corruption, its essence, causes and consequences. The social, economic, and political changes that globalization has brought have been accompanied by some challenges.
One of them is corruption. Corruption occurs at all levels of society around the world, from local and national governments, civil society, judiciary functions, large and small businesses, military and other services including Customs service. Corruption poses a serious danger to national security, economic security and innovative security of any State. Corruption represents the basic threat for economic security of the state,
affecting the expansion of the shadow economy, rising inflation, increasing the level of commercial and financial risks, as well as stimulating the inefficient use of budget funds. As for the Eurasian Economic Union, so problem of corruption within it, including corruption in the customs authorities, is highly relevant. It can be ascertained, that the need to study the existing methods for managing corruption risks in the customs
authorities of the Eurasian Economic Union, their strengths and weaknesses, as well as potential areas for improvement. The World Customs Organization has drawn attention to the international character of this phenomenon and, in our opinion, has developed a unified approach and methodology for studying corruption processes in the customs sphere. Close attention is paid to corruption in customs authorities, which has
specific features. A comparative economic analysis of corruption backgrounds in the customs authorities of the Eurasian Economic Union is carried out. The essence is that in the Eurasian Economic Union the volume of corruption in Customs bodies is directly proportional to the volume of inflation and inversely proportional to the volumes of Customs officers’ salaries, Customs payments and foreign direct investments. Taking into
account all mentioned above we can will move to the measures aimed to prevent and repress corruption. All in all, there is a great variety of innovative measures effectively used by foreign countries. Anti-corruption tools operating in the practices of foreign countries are considered. The ways of improving counteracting of corruption, anti-corruption tools in the customs authorities of the Eurasian Economic Union are defined
