IDEAS home Printed from https://ideas.repec.org/a/vrs/njopap/v13y2020i1p189-211n8.html
   My bibliography  Save this article

Modern Trends of Customs Administrations Formation: Best European Practices and a Unified Structure

Author

Listed:
  • Shpak Nestor

    (National University “Lviv Polytechnic”,Ukraine.)

  • Melnyk Olga

    (National University “Lviv Polytechnic”,Ukraine.)

  • Adamiv Marta

    (National University “Lviv Polytechnic”,Ukraine.)

  • Sroka Włodzimierz

    (WSB University, Poland and North-West University,South Africa.)

Abstract

The ambiguous trends in international trade in 2019 and the forecast for 2020 enhance the functional role of the customs bodies in every country. That is because the customs system largely determines the ease of conducting international trade, the security of international supply chains and economic development of the countries. Though many developed countries have been able to form progressive customs systems, there are still countries that are in the process of reforming customs administrations and require a unified conceptual approach to build their customs systems. Given this fact the goal of our study is to analyze current trends in the development of the international customs systems and on the basis of it to identify the main and support functions of customs administration. Based on the principle of the best practices, the countries with the best customs administrations according to WTO data, i.e. France, Germany, the Netherlands, Lithuania and Poland were selected for analysis. We analyzed the positions of these countries in the leading international rankings, the key quantitative indicators of their customs activity and the peculiarities of the organizational construction of the customs authorities by functional principle. As the result, based on the use of systematic, dynamic and topologically substantive approaches and results of research, we developed a unified conceptual structure of the customs administration. In particular, the main functions (i.e. control, security and fiscal) and support functions (i.e. regulatory, administration, communication, service, information and statistical subsystems, resource support subsystem and international cooperation) were proposed. The proposed structure is intended to be used by representatives of the customs authorities in different countries throughout the world.

Suggested Citation

  • Shpak Nestor & Melnyk Olga & Adamiv Marta & Sroka Włodzimierz, 2020. "Modern Trends of Customs Administrations Formation: Best European Practices and a Unified Structure," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 13(1), pages 189-211, June.
  • Handle: RePEc:vrs:njopap:v:13:y:2020:i:1:p:189-211:n:8
    DOI: 10.2478/nispa-2020-0008
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/nispa-2020-0008
    Download Restriction: no

    File URL: https://libkey.io/10.2478/nispa-2020-0008?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Ben Czapnik, 2015. "The Unique Features of the Trade Facilitation Agreement: A Revolutionary New Approach to Multilateral Negotiations or the Exception Which Proves the Rule?," Journal of International Economic Law, Oxford University Press, vol. 18(4), pages 773-794.
    2. Ropret Marko & Aristovnik Aleksander & Kovač Polonca, 2018. "A Content Analysis of the Rule of Law within Public Governance Models: Old vs. New EU Member States," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 11(2), pages 129-152, December.
    3. Miklós Pakurár & Hossam Haddad & János Nagy & József Popp & Judit Oláh, 2019. "The Service Quality Dimensions that Affect Customer Satisfaction in the Jordanian Banking Sector," Sustainability, MDPI, vol. 11(4), pages 1-24, February.
    4. Ishtiaq Ahmad & Judit Oláh & József Popp & Domicián Máté, 2018. "Does Business Group Affiliation Matter for Superior Performance? Evidence from Pakistan," Sustainability, MDPI, vol. 10(9), pages 1-19, August.
    5. Judit Oláh & Zuzana Virglerova & József Popp & Jana Kliestikova & Sándor Kovács, 2019. "The Assessment of Non-Financial Risk Sources of SMES in the V4 Countries and Serbia," Sustainability, MDPI, vol. 11(17), pages 1-19, September.
    6. Rutendo Tavengerwei, 2018. "Using Trade Facilitation to Assist MSMEs in E-Commerce in Developing Countries," Journal of International Economic Law, Oxford University Press, vol. 21(2), pages 349-378.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lubica Gajanova & Margareta Nadanyiova & George Lazaroiu, 2020. "Specifics in Brand Value Sources of Customers in the Banking Industry from the Psychographic Point of View," Central European Business Review, Prague University of Economics and Business, vol. 2020(2), pages 1-18.
    2. Pavol Durana & Pavol Kral & Vojtech Stehel & George Lazaroiu & Wlodzimierz Sroka, 2019. "Quality Culture of Manufacturing Enterprises: A Possible Way to Adaptation to Industry 4.0," Social Sciences, MDPI, vol. 8(4), pages 1-25, April.
    3. Anaf Abdulkarem & Wenhua Hou, 2022. "The Influence of the Environment on Cross-Border E-Commerce Adoption Levels Among SMEs in China: The Mediating Role of Organizational Context," SAGE Open, , vol. 12(2), pages 21582440221, June.
    4. Yuhan Ge & Qing Yuan & Yaxi Wang & Keunsoo Park, 2021. "The Structural Relationship among Perceived Service Quality, Perceived Value, and Customer Satisfaction-Focused on Starbucks Reserve Coffee Shops in Shanghai, China," Sustainability, MDPI, vol. 13(15), pages 1-19, August.
    5. Eunji Oh & M. Minsuk Shin, 2020. "Study Abroad in Support of Higher Education Sustainability: An Application of Service Trade Strategies," Sustainability, MDPI, vol. 12(6), pages 1-23, March.
    6. Faisal Mohammed O. Almaslukh & Haliyana Khalid & Alaa Mahdi Sahi, 2022. "The Impact of Internal Marketing Practices on Employees’ Job Satisfaction during the COVID-19 Pandemic: The Case of the Saudi Arabian Banking Sector," Sustainability, MDPI, vol. 14(15), pages 1-15, July.
    7. Sehrish Atif, 2023. "Mapping circular economy principles and servitisation approach in business model canvas: an integrated literature review," Future Business Journal, Springer, vol. 9(1), pages 1-21, December.
    8. Julia Wojciechowska-Solis & Magdalena Śmiglak-Krajewska & Domenico Viti, 2022. "Identification of the Quality Gaps in the Services Offered in Accommodation Facilities in Rural Areas: The Case of the Lublin Region," Sustainability, MDPI, vol. 14(24), pages 1-15, December.
    9. Most. Nirufer Yesmin & Saiful Hoque & Md. Alamgir Hossain & Nusrat Jahan & Yuantao Fang & Renhong Wu & Md. Jahangir Alam, 2023. "SERVQUAL to Determine Relationship Quality and Behavioral Intentions: An SEM Approach in Retail Banking Service," Sustainability, MDPI, vol. 15(8), pages 1-15, April.
    10. Aleksandra Ostrowska, 2023. "Makroekonomiczne determinanty jakości kredytów dla sektora niefinansowego w Polsce," Bank i Kredyt, Narodowy Bank Polski, vol. 54(5), pages 541-556.
    11. Jee-Won Kang & Young Namkung, 2022. "Measuring the Service Quality of Fresh Food Delivery Platforms: Development and Validation of the “Food PlatQual” Scale," Sustainability, MDPI, vol. 14(10), pages 1-19, May.
    12. S. Ananda & Raghavendra Prasanna Kumar & Dharmendra Singh, 2023. "A mediation analysis of perceived service quality, customer satisfaction and customer engagement in the banking sector," Journal of Financial Services Marketing, Palgrave Macmillan, vol. 28(3), pages 570-584, September.
    13. Jane Boeske & Peter A. Murray, 2022. "The Intellectual Domains of Sustainability Leadership in SMEs," Sustainability, MDPI, vol. 14(4), pages 1-19, February.
    14. Noor Aida Shazwani Abd Razak & Shariff Harun & Siti Norida Wahab, 2023. "A Theoretical Framework on Customer Satisfaction in an Automotive Lubricant Market," Information Management and Business Review, AMH International, vol. 15(3), pages 139-146.
    15. Ana Belen Tulcanaza-Prieto & Iliana E. Aguilar-Rodríguez & Chang Won Lee, 2022. "Customer Perception and Its Influence on the Financial Performance in the Ecuadorian Banking Environment," Sustainability, MDPI, vol. 14(12), pages 1-14, June.
    16. Md. Rabbi & Syed Mithun Ali & Golam Kabir & Zuhayer Mahtab & Sanjoy Kumar Paul, 2020. "Green Supply Chain Performance Prediction Using a Bayesian Belief Network," Sustainability, MDPI, vol. 12(3), pages 1-19, February.
    17. Judit Oláh & Zuzana Virglerova & József Popp & Jana Kliestikova & Sándor Kovács, 2019. "The Assessment of Non-Financial Risk Sources of SMES in the V4 Countries and Serbia," Sustainability, MDPI, vol. 11(17), pages 1-19, September.
    18. Auriacombe Christelle & Meyer Natanya, 2020. "Realising South Africa's National Development Plan goals: The need for change to a collaborative democracy to facilitate community participation," Central European Journal of Public Policy, Sciendo, vol. 14(2), pages 1-13, December.
    19. Hernita Hernita & Batara Surya & Iwan Perwira & Herminawaty Abubakar & Muhammad Idris, 2021. "Economic Business Sustainability and Strengthening Human Resource Capacity Based on Increasing the Productivity of Small and Medium Enterprises (SMEs) in Makassar City, Indonesia," Sustainability, MDPI, vol. 13(6), pages 1-36, March.
    20. László BÚZA & László ÓZSVÁRI, 2019. "Comparative Study On Risk And Critical Management Factors For Prdc From The Central-European Vets’ And Farm Managers’," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 21, pages 221-227, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:njopap:v:13:y:2020:i:1:p:189-211:n:8. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.