ANALYSIS OF THE FACTORS INFLUENCING THE ELASTICITY OF CUSTOMS PAYMENTS

Abstract

In the study, the elasticity of customs payments is examined as an important indicator reflecting the responsiveness of fiscal revenues to changes in economic and institutional conditions. The purpose of the paper is to identify and analyze the key factors influencing the elasticity of customs payments in the context of modern economic development and trade liberalization. The research employs a comprehensive methodological framework that includes econometric modeling, correlation–regression analysis, and comparative analysis based on time-series and cross-sectional data. Particular attention is paid to macroeconomic factors such as gross domestic product growth, import volume dynamics, exchange rate fluctuations, and inflation, as well as institutional and policy-related factors including customs tariff rates, non-tariff regulation measures, administrative efficiency of customs authorities, and the level of digitalization in customs administration. The study also considers external factors such as global trade conditions and changes in international commodity prices. The results demonstrate that the elasticity of customs payments is significantly affected not only by traditional economic variables but also by the quality of customs administration and regulatory stability. The findings contribute to a deeper understanding of the mechanisms of customs revenue formation and provide practical implications for improving customs and fiscal policy aimed at ensuring sustainable public revenue growth and enhancing the effectiveness of foreign trade regulation.