Methodical Bases of an Estimation of the Current Collection of Customs Duties

In the article the methodical bases of the current assessment process of collection of customs payments. The assessment is based on indicators of volume, completeness and relative cost of their collection. Baseline information for assessment are data on the results of the functioning of customs risk management for a specified period of time

Stochastic Model for Assessment of Effective Management of Customs Risks

In article the mathematical model for a quantitative assessment of effective management of customs risks is offered. Feature of model consists in the complex accounting of direct and latent effects of functioning of a control system of customs risks (RMS). The model relies on probability-theoretic representation of process of possible violation of the customs legislation by participants of foreign economic activity