The nature study of customs regulation in modern conditions has lead to the need for theoretical bases and practical recommendations for the implementation of an effective mechanism of the state economic security, because in the context of improving the challenges of globalization, characterized by a simultaneous increase of scales and expansion of geography of international trade and labor migration, openness of national economies, revitalize the integration processes, there is an increased influence on the economic system of the state and society threats in the external environment. The concept of “customs security” is defined at the doctrinal level by covering the scientific approaches to its interpretation, as well as its interpretation at the level of the current Ukrainian legislation. Particular attention is paid to the issues of codification of EU customs legislation. The legal status of The World Customs Organization (WCO) as an independent intergovernmental body and priority areas of activity under the Strategic Plan for the period 2019-2022 have been determined. Despite the implementation of further steps to harmonize Ukrainian customs law with the European, the creation of favorable business conditions for the subjects of foreign economic activity (FEA) justified the expediency of developing a concept of ensuring economic security in the sphere of FEA on the bases of balancing economic interests, which is based on the search for a compromise between the measures of control of revenue and fees to ensure economic security in the sphere of FEA and providing business simplifications taking into account the economic interests.
The article is devoted to the problems of identifying, improving areas of prevention and combating corporate fraud. The article explores the dynamics of corporate fraud, and analyzes their classification. The article provides an analysis of the stages of development of international legal regulation of the specified subject area, which allowed to determine the composition and structure of information subject of economic control. In addition, the main methods of corporate fraud are identified. The research methodology was based on the main regulatory legal framework controlling the specified subject area. Based on the results of the study, a refined procedure for detecting fraud and distortion was developed and a model for detecting fraud was developed. A study conducted by the authors revealed that only the regulator and then the law enforcement agencies can give an unambiguous interpretation of actions on fraud and falsification of data in the financial statements of financial sector organizations. But at the same time, the presence of “stop factors” in the organization’s work, signaling signs of fraud and falsification of data in the financial statements, allows to quickly pause the production and business activities of investors and counterparties with this financial institution and avoid larger losses. It is concluded that in the current system of economic control, a number of areas that need significant changes are clearly distinguished.