ASSESSMENT OF THE LOGISTICS POTENTIAL OF THE LVIV CUSTOMS OF THE STATE FISCAL SERVICE AND WAYS TO IMPROVE IT

Abstract

The article is devoted to the analysis of the logistics potential of the Lviv Customs of the State Fiscal Service and the search for ways to improve it in the conditions of transformational challenges. The purpose of the study is to assess the logistics potential of the Lviv Customs of the State Fiscal Service in the conditions of wartime and post-war recovery. In the course of the scientific study, general scientific methods of cognition were used, in particular, analysis, synthesis, comparison, generalization, a systems approach and structural and functional analysis. The results of the study show that a comprehensive assessment of the current state of the activities of the Lviv Customs was carried out, during which an increase in fiscal revenues, customs clearance volumes and traffic intensity across the western border was established. At the same time, existing infrastructural and organizational limitations were preserved, which negatively affect the speed and predictability of logistics processes. It was studied that the logistics potential of the Lviv Customs is significant both in terms of institutional and operational parameters, but is only partially realized. The main restraining factors are the overloading of checkpoints, uneven transport flows and security factors caused by the war. It is shown that the development directions substantiated in the study include the modernization of border infrastructure, the adaptation of customs procedures in accordance with European Union standards, the introduction of digital tools for managing customs processes and strengthening a risk-based approach to control. It is concluded that the proposed solutions are comprehensive in nature and can be the basis for strategic planning to increase the efficiency of the customs and logistics system on the path to European integration. The practical significance of the study lies in the possibility of using its results for making management decisions in the field of customs infrastructure development in the conditions of post-war reconstruction of Ukraine.