| Abstract [eng] |
Living in the current global economic conditions, the socioeconomic well-being of each country is strongly influenced by the customs activities. Globalization has influenced the changes in customs procedures and inspection processes. The customs audit is of a great importance in the process of the customs inspection. The control based on the methods of the customs audit assures better opportunities of anti-breaches. Recently, the customs of the EU countries began appreciating the activities of the business enterprises, seeking to gain the status of the authorised economic operator. In order to implement this, the need of the exploration of business enterprises activities‘ evaluation appeared. The main aim of this research is to identify the most significant and the most risky areas of the business activities’ assessment and to create a model of the customs audit. In this work has been conducted a systematic analysis of the customs activities, audit and business activities‘ assessment on the basis of Lithuanian and foreign scientific and practical literature, has been revealed customs audit‘s place in the audit‘s system. After conducting the analysis of the EU customs audit’s model – used for the assessment of business enterprises activities - the evaluation of this model has been introduced, its fundamental drawbacks lying in the identification of the appropriate indicators of the activities’ assessment have been revealed. After studying the business enterprises activities assessment’s models and the customs audit’s models of various countries – pointing out the key areas of business activities’ assessment – a theoretically reasoned and empirically based customs audit’s model which complemented the existing customs audit’s theoretical and methodological basis has been introduced. |
