METHODOLOGICAL APPROACH TO ASSESSING THE EFFICIENCY OF CUSTOMS RISK MANAGEMENT

The article proposes a model for assessing the efficiency of the functioning of the customs risk management system. The model is based on the theoretical and probabilistic representation of the process of possible violation of customs legislation by participants in foreign economic activity. The peculiarity of the model consists in the complex accounting of the direct and latent effects of the functioning of the customs risk management system. The initial information of the model is made up of statistical data on the results of its functioning.