METHODOLOGY FOR MODELING THE ASSESSMENT OF THE ACTIVITIES OF CUSTOMS AUTHORITIES: EVOLUTION, CURRENT STATE, TRENDS

Yuliya Gupanova; Galina Goremykina

doi:10.29039/2409-6024-2023-11-1-15-27

VAK Russia 5.2.3 UDC 339 CSCSTI 06.71 Russian Classification of Professions by Education 38.05.02 Russian Library and Bibliographic Classification 6549 BISAC BUS000000 VAK Russia 08.00.05 VAK Russia 08.00.10 VAK Russia 08.00.12 VAK Russia 08.00.13 VAK Russia 08.00.14

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METHODOLOGY FOR MODELING THE ASSESSMENT OF THE ACTIVITIES OF CUSTOMS AUTHORITIES: EVOLUTION, CURRENT STATE, TRENDS

Published in Russian Journal of Management · Volume 11, Issue 1 · Pages 15–27 · Rubric: State and Municipal Management

DOI: https://doi.org/10.29039/2409-6024-2023-11-1-15-27

Received: 24.03.2023 Accepted: 16.06.2023 Published: 16.06.2023 Language of publication: ENG

Authors

Yuliya Gupanova

Galina Goremykina

Yuliya Gupanova

Academic degree: doctor of economic sciences

Science rang: professor

Russian Customs Academy professor · Economics department · Russian Federation

State Treasury Educational Institution of Higher Education professor · Economic Theory and Economy of Customs Affair Department · Lyubertsy

Galina Goremykina

Academic degree: candidate of physical and mathematical sciences

Rossiyskiy ekonomicheskiy universitet imeni G.V. Plehanova Docent · Kafedra matematicheskih metodov v ekonomike · Russian Federation · Москва

ABSTRACT

This research focuses on the topical issue of assessing the key areas of Customs Authorities activity by intelligent modeling. A comparative analysis of the development of approaches to assess the efficiency of Customs Authorities in Russian Federation and in some foreign countries has been made in this article and enabled to reveal the genesis, current trends and directions of developing the methodology to assess Customs Authorities activity subject to their needs. Applying the intellectual measurement methodology, a computerized mathematical model was designed to assess the level of achieving the goals in performing fiscal functions by Customs Authorities. Modeling is performed by means of expert knowledge, and E.Mamdani algorithm being used as a modeling one. Computer-based implementation of a mathematical model is done on the MatLab software system platform with the help of Fuzzy Logic Toolbox software package. Quantitative results of testing a fuzzy model are used as a source data to make a multiple regression model which enabled to get a linear function linking endogenous and exogenous variables. The results of the research may be applicable in administering national Customs Authorities (Russian Federation and Eurasian Economic Union) and form the basis for developing assessment models of Customs Authorities activity.

KEYWORDS

customs assessment, customs authorities, performance measurement, finance, resources, results, assessment indicators, balanced scorecard, fuzzy logic, intelligent modeling, MatLab

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GOST

Gupanova Y. E., Goremykina G. METHODOLOGY FOR MODELING THE ASSESSMENT OF THE ACTIVITIES OF CUSTOMS AUTHORITIES: EVOLUTION, CURRENT STATE, TRENDS // Russian Journal of Management. 2023. no. 1. pp. 15-27. DOI: https://doi.org/10.29039/2409-6024-2023-11-1-15-27. (Date of access 08.10.2026).

MLA

Yuliya Gupanova, Goremykina G.. "METHODOLOGY FOR MODELING THE ASSESSMENT OF THE ACTIVITIES OF CUSTOMS AUTHORITIES: EVOLUTION, CURRENT STATE, TRENDS." Russian Journal of Management 11.1 (2023): 15-27. DOI: https://doi.org/10.29039/2409-6024-2023-11-1-15-27.

APA

Gupanova Y. E., Goremykina G. (2023). METHODOLOGY FOR MODELING THE ASSESSMENT OF THE ACTIVITIES OF CUSTOMS AUTHORITIES: EVOLUTION, CURRENT STATE, TRENDS. Russian Journal of Management, 11(1), 15-27. https://doi.org/10.29039/2409-6024-2023-11-1-15-27

Chicago

Yuliya Gupanova, Goremykina G.. "METHODOLOGY FOR MODELING THE ASSESSMENT OF THE ACTIVITIES OF CUSTOMS AUTHORITIES: EVOLUTION, CURRENT STATE, TRENDS." Russian Journal of Management 11, no. 1 (2023): 15-27. https://doi.org/10.29039/2409-6024-2023-11-1-15-27.

WIKI

{{cite journal | author = Gupanova Y. E., Goremykina G. | title = METHODOLOGY FOR MODELING THE ASSESSMENT OF THE ACTIVITIES OF CUSTOMS AUTHORITIES: EVOLUTION, CURRENT STATE, TRENDS | journal = Russian Journal of Management | year = 2023 | volume = 11 | issue = 1 | pages = 15-27 | doi = 10.29039/2409-6024-2023-11-1-15-27 }}

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METHODOLOGY FOR MODELING THE ASSESSMENT OF THE ACTIVITIES OF CUSTOMS AUTHORITIES: EVOLUTION, CURRENT STATE, TRENDS

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