METHODOLOGY FOR MODELING THE ASSESSMENT OF THE ACTIVITIES OF CUSTOMS AUTHORITIES: EVOLUTION, CURRENT STATE, TRENDS
Abstract and keywords
Abstract (English):
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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