Russian Journal of Management Russian Journal of Management Russian Journal of Management 2409-6024 2500-1469 57889 10.29039/2409-6024-2023-11-1-15-27 Государственное и муниципальное управление State and Municipal Management Государственное и муниципальное управление METHODOLOGY FOR MODELING THE ASSESSMENT OF THE ACTIVITIES OF CUSTOMS AUTHORITIES: EVOLUTION, CURRENT STATE, TRENDS Методология моделирования оценки деятельности таможенных органов: эволюция, современное состояние, тенденции Гупанова Юлия Евгеньевна Gupanova Yuliya Evgen'evna vl-rfei@mail.ru

доктор экономических наук;

doctor of economic sciences;

 Горемыкина Галина Ивановна Goremykina Galina Ивановна g_iv.05@mail.ru

кандидат физико-математических наук;

candidate of physical and mathematical sciences;

 Российская таможенная академия Россия Russian Customs Academy Russian Federation Российская таможенная академия Lyubertsy RU State Treasury Educational Institution of Higher Education Lyubertsy RU Российский экономический университет имени Г.В. Плеханова Москва Россия Российский экономический университет имени Г.В. Плеханова Москва Russian Federation 16 06 2023 16 06 2023 11 1 15 27 24 03 2023 https://rusjm.ru/en/nauka/article/57889/view

Данное исследование посвящено актуальной проблеме оценки ключевых направлений деятельности таможенных органов с помощью интеллектуального моделирования. В статье проведен сравнительный анализ развития подходов к оценке эффективности деятельности таможенных органов в Российской Федерации и некоторых зарубежных странах, что позволило выявить генезис, современные тенденции и направления развития методики оценки деятельности таможенных органов по предмету к их потребностям. С применением методологии интеллектуальных измерений разработана компьютеризированная математическая модель для оценки уровня достижения целей при выполнении фискальных функций таможенными органами. Моделирование осуществляется с помощью экспертных знаний, а в качестве моделирующего используется алгоритм Э. Мамдани. Компьютерная реализация математической модели осуществляется на платформе программной системы MatLab с помощью пакета программ Fuzzy Logic Toolbox. Количественные результаты тестирования нечеткой модели используются в качестве исходных данных для построения модели множественной регрессии, которая позволила получить линейную функцию, связывающую эндогенные и экзогенные переменные. Результаты исследования могут быть применимы в управлении национальными таможенными органами (Российская Федерация и Евразийский экономический союз) и послужат основой для разработки моделей оценки деятельности таможенных органов.

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.

 таможенная оценка таможенные органы измерение эффективности финансы ресурсы результаты показатели оценки сбалансированная система показателей нечеткая логика интеллектуальное моделирование MatLab customs assessment customs authorities performance measurement finance resources results assessment indicators balanced scorecard fuzzy logic intelligent modeling MatLab

Afonichkin A.I., Zhurova L.I. Systematization of approaches to assessing the effectiveness of the strategy for the development of micro-level economic systems // Bulletin of the Samara Municipal Institute of Management, 2019, № 1, p. 20-31. Afonichkin A.I., Zhurova L.I. Systematization of approaches to assessing the effectiveness of the strategy for the development of micro-level economic systems // Bulletin of the Samara Municipal Institute of Management, 2019, № 1, p. 20-31. Bobrova A.V. Assessment of the performance of Russian customs authorities. World Customs Journal. 2017, Volume 11, Number 2, p. 37-48. Bobrova A.V. Assessment of the performance of Russian customs authorities. World Customs Journal. 2017, Volume 11, Number 2, p. 37-48. Bukht R., Heeks R. (2018) Defining, conceptualising and measuring the digital economy // International Organisations Research Journal. 13(2), p. 143-172. Bukht R., Heeks R. (2018) Defining, conceptualising and measuring the digital economy // International Organisations Research Journal. 13(2), p. 143-172. Choong K.K. Use of mathematical measurement in improving the accuracy (reliability) & meaningfulness of performance measurement in businesses & organizations // Measurement, vol. 129, December 2018, p. 184-205. Choong K.K. Use of mathematical measurement in improving the accuracy (reliability) & meaningfulness of performance measurement in businesses & organizations // Measurement, vol. 129, December 2018, p. 184-205. Gupanova Y.E., Goremykina G.I. (2023). Measurement of Customs Performance in Conditions of Customs Institute Intellectualization. In: Makarenko, E.N., Vovchenko, N.G., Tishchenko, E.N. (eds) Technological Trends in the AI Economy. Smart Innovation, Systems and Technologies, vol 625. Springer, Singapore. https://doi.org/10.1007/978-981-19-7411-3_30. Gupanova Y.E., Goremykina G.I. (2023). Measurement of Customs Performance in Conditions of Customs Institute Intellectualization. In: Makarenko, E.N., Vovchenko, N.G., Tishchenko, E.N. (eds) Technological Trends in the AI Economy. Smart Innovation, Systems and Technologies, vol 625. Springer, Singapore. https://doi.org/10.1007/978-981-19-7411-3_30. Ireland R., Cantens Th., Yasui T. An Overview of Performance Measurement in Customs Administrations: WCO Research Paper No. 13 (2011). http://www.wcoomd.org. Ireland R., Cantens Th., Yasui T. An Overview of Performance Measurement in Customs Administrations: WCO Research Paper No. 13 (2011). http://www.wcoomd.org. Kahlert J. Fuzzy Control fur Ingenieure. Braunschweig, BRD: Vieweg Verlag, 1995, 308 p. Kahlert J. Fuzzy Control fur Ingenieure. Braunschweig, BRD: Vieweg Verlag, 1995, 308 p. Komleva N., Khlopkova O., Matthew, H. Neuroevolutional methods for decision support under uncertainty // International Journal of Civil Engineering and Technology. Volume 10, Issue 2, February 2019, p. 1263-1276. Komleva N., Khlopkova O., Matthew, H. Neuroevolutional methods for decision support under uncertainty // International Journal of Civil Engineering and Technology. Volume 10, Issue 2, February 2019, p. 1263-1276. Korol T. The implementation of fuzzy logic in forecasting financial ratios (2018) Contemporary Economics, 12 (2), pp. 165-188. doi: 10.5709/ce.1897-9254.270 Korol T. The implementation of fuzzy logic in forecasting financial ratios (2018) Contemporary Economics, 12 (2), pp. 165-188. doi: 10.5709/ce.1897-9254.270 Krichevsky M.L., Martynova J.A. Selecting an enterprise development strategy using machine learning methods/ International Journal of Engineering and Advanced Technology, V.8, Issue 4, April 2019, p. 1091-1096. Krichevsky M.L., Martynova J.A. Selecting an enterprise development strategy using machine learning methods/ International Journal of Engineering and Advanced Technology, V.8, Issue 4, April 2019, p. 1091-1096. Leshchev S.V. Artificial-intellectual agency in the space of humanitarian dimension/S.V. Leshchev//Modern problems of the humanities and social sciences. - 2021. - № 1(33). - S. 65-68. - EDN LHJGPA. Leshchev S.V. Artificial-intellectual agency in the space of humanitarian dimension/S.V. Leshchev//Modern problems of the humanities and social sciences. - 2021. - № 1(33). - S. 65-68. - EDN LHJGPA. Mamdani E.H., Assilian S. An experiment in linguistic synthesis with a fuzzy logic controller // Int. J. Man-Mach, 1975, Vol. 7, №1, P. 1-13. Mamdani E.H., Assilian S. An experiment in linguistic synthesis with a fuzzy logic controller // Int. J. Man-Mach, 1975, Vol. 7, №1, P. 1-13. Piegat A., Fuzzy Modeling and Control, Physica- Verlag, A Springer-Verlag Company, Heidelberg, 2011, 798 p. Piegat A., Fuzzy Modeling and Control, Physica- Verlag, A Springer-Verlag Company, Heidelberg, 2011, 798 p. Post E.L. Formal Reductions of the General Combination Decision Problem // American Journal of Mathematics, V. 65, 1943, p. 197-215. Post E.L. Formal Reductions of the General Combination Decision Problem // American Journal of Mathematics, V. 65, 1943, p. 197-215. Potapova, Z. E. Development of a system for measuring the intellectual strength of actors/Z. E. Potapova, I.K. Kisilevich//Modeling and data analysis. - 2021. - T. 11, NO. 3. - S. 57-73. - DOI 10.17759/mda.2021110304. - EDN MZRGWQ. Potapova, Z. E. Development of a system for measuring the intellectual strength of actors/Z. E. Potapova, I.K. Kisilevich//Modeling and data analysis. - 2021. - T. 11, NO. 3. - S. 57-73. - DOI 10.17759/mda.2021110304. - EDN MZRGWQ. Prokopchina, S. V. Intellectual measurements in the era of digitalization: new opportunities and experience in use/S. V. Prokopchina//Soft measurements and calculations. - 2022. - T. 60, NO. 11. - S. 5-12. - DOI 10.36871/2618-9976.2022.11.001. - EDN LRNYKH Prokopchina, S. V. Intellectual measurements in the era of digitalization: new opportunities and experience in use/S. V. Prokopchina//Soft measurements and calculations. - 2022. - T. 60, NO. 11. - S. 5-12. - DOI 10.36871/2618-9976.2022.11.001. - EDN LRNYKH Seth P. Performance Measurement in Customs. http://www.wcoomd.org. Seth P. Performance Measurement in Customs. http://www.wcoomd.org. Sevastyanova, S.A., Sevastianova, A.L. Information and Knowledge: From a Resource to a Key Factor in Progres. Lecture Notes in Networks and Systems Volume 133, 2021, P. 51-58. Sevastyanova, S.A., Sevastianova, A.L. Information and Knowledge: From a Resource to a Key Factor in Progres. Lecture Notes in Networks and Systems Volume 133, 2021, P. 51-58. Strashkova V.O. Performance benchmark of customs authorities. Bulletin of the Scientific Conferences, 2-4(2), 2015. P. 142-144. Strashkova V.O. Performance benchmark of customs authorities. Bulletin of the Scientific Conferences, 2-4(2), 2015. P. 142-144. Strategy for the Development of the Customs Service of the Russian Federation until 2030: The Russian Federation Government decree of 23.05.2020 No. 1388-r. Strategy for the Development of the Customs Service of the Russian Federation until 2030: The Russian Federation Government decree of 23.05.2020 No. 1388-r. The Federal Law of Russian Federation of 03.08.2018 No. 289-FZ "On customs regulation in the Russian Federation and about introduction of amendments to separate acts of the Russian Federation”. The Federal Law of Russian Federation of 03.08.2018 No. 289-FZ "On customs regulation in the Russian Federation and about introduction of amendments to separate acts of the Russian Federation”. The Russian Federation Government decree of 29.09.2012 No. 994 “About the System of indicators of customs authorities of the Russian Federation perfomance, an order and a technique of their monitoring”. The Russian Federation Government decree of 29.09.2012 No. 994 “About the System of indicators of customs authorities of the Russian Federation perfomance, an order and a technique of their monitoring”. Vlasov, D. A. Content of applied mathematical training of an economist in digitalization/D. A. Vlasov//Electronic libraries. - 2020. - T. 23, NO. 1-2. - S. 25-35. - DOI 10.26907/1562-5419-2020-23-1-2-25-35. - EDN WBXODM. Vlasov, D. A. Content of applied mathematical training of an economist in digitalization/D. A. Vlasov//Electronic libraries. - 2020. - T. 23, NO. 1-2. - S. 25-35. - DOI 10.26907/1562-5419-2020-23-1-2-25-35. - EDN WBXODM. Wang L.X. Adaptive fuzzy systems and control, design and stability analysis. Englewood Cliffs: Prentice Hall, 1994, 274 p. Wang L.X. Adaptive fuzzy systems and control, design and stability analysis. Englewood Cliffs: Prentice Hall, 1994, 274 p. Yashin, B. L. Non-classical logics in modern science/B. L. Yashin//Philosophical thought. - 2023. - № 1. - S. 15-25. - DOI 10.25136/2409-8728.2023.1.39350. - EDN BIGNVX. Yashin, B. L. Non-classical logics in modern science/B. L. Yashin//Philosophical thought. - 2023. - № 1. - S. 15-25. - DOI 10.25136/2409-8728.2023.1.39350. - EDN BIGNVX. Zadeh, L.A. Fuzzy sets as a basis for a theory of possibility. Fuzzy Sets Syst. 1978, 1, 3-18. Zadeh, L.A. Fuzzy sets as a basis for a theory of possibility. Fuzzy Sets Syst. 1978, 1, 3-18. Zakrevskaya, E. A. Multidimensional statistical methods of processing socio-economic information/E. A. Zakrevskaya, D. A. Maksimov, N. A. Moiseev. - Moscow: Plekhanov Russian University of Economics, 2022. - 148 p. - ISBN 978-5-7307-1958-3. - EDN UXLOQC. Zakrevskaya, E. A. Multidimensional statistical methods of processing socio-economic information/E. A. Zakrevskaya, D. A. Maksimov, N. A. Moiseev. - Moscow: Plekhanov Russian University of Economics, 2022. - 148 p. - ISBN 978-5-7307-1958-3. - EDN UXLOQC.