Volodymyr Trokhymovich Komzuk, Cherkassy National University named after B. Khmelnitskiy, Ukraine

Correspondence: 50-years of USSR av., 27, Kharkiv, 61080, Ukraine. E-mail: Ten adres pocztowy jest chroniony przed spamowaniem. Aby go zobaczyć, konieczne jest włączenie w przeglądarce obsługi JavaScript.

In the modern world, the development of information technologies has resulted in a transition to a new level in the activities of public authorities. This article discusses the concept of "information security" and "information support for customs authorities" and defines their features and main components based on an analysis of the current legislation. The authors believe that the study of information support and information activity of customs bodies should be viewed through the prism of management. Information support of customs authorities is defined as totality of procedure for collection, storage, dissemination and protection of information regulated by legal norms in accordance with the customs authorities and their officials in order to carry out their assignments. Information exchange between the combined ministry of customs and tax authorities, aims to ensure formation of a unified state tax, state customs policy for the administration of taxes and fees, customs duties and implementation of a unified state tax and customs policy. The quality of customs regulations and customs administration significantly increased with the introduction of the multi-function integrated system "Electronic Customs". Electronic documents have an important place not only in the activities of customs authorities, but also in their interaction with other public authorities. Also, no less important for the continuous provision of information for customs authorities is the work of libraries and other resource institutions.

DOI: 10.5604/ 20805268 .1094067