Abstract
The purpose of this article is to develop five best practices in public finance management to shape new approaches in customs administration. The article developed the following best practices in the field of public finance management: assessment of the efficiency of customs authorities; identification of barriers to trade and economic cooperation, as well as on the part of customs regulation; assessment of the impact of information technology on the development of public services, tools and infrastructure; calculation of the “administrative pressure” index and reduction of business costs, including logistics risks. The elaborated best practices in the field of public finance management are based on the currently existing methodologies for improving public finance management in the fields of science and practice related to customs. The result of each best practice is the development of optimal solutions to improve customs administration and public finance management. A set of measures proposed by the authors in terms of applying the best practices will improve the financial activities of the federal executive authorities on the example of the Russian customs service, reduce the financial burden on participants in foreign economic activity, form a new approach to the formation of a mechanism for assessing the effectiveness of customs authorities and assess the degree of development of digitalizing customs authorities.
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Tolikova, E.E., Chernyavskaya, E.V., Koltyshev, V.V., Gvozdev, M.D., Solomatina, T.B. (2022). Best Practices in Public Finance Management. In: Trifonov, P.V., Charaeva, M.V. (eds) Strategies and Trends in Organizational and Project Management. DITEM 2021. Lecture Notes in Networks and Systems, vol 380. Springer, Cham. https://doi.org/10.1007/978-3-030-94245-8_80
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DOI: https://doi.org/10.1007/978-3-030-94245-8_80
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