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Cross-border trade is one of the sources of financing the state budget, and the Customs Service is the institute that ensures control over the payment of customs duties on time and in the amounts established by law. Along with the development of the digital economy, the digitization of all spheres of a modern state is also taking place. Information technologies have simultaneously touched both the public and private sectors. The Customs Service is one of the closest services to the economy, and its development (as well as the evolution of other sectors) is vital for the state and its economy. Moreover, the innovations of the Customs Service should be carried out much faster than in other institutions because this service controls foreign trade, protects the domestic market, and fights against smuggling and other economic crimes related to illegal import/export of goods.
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Mircea Gutium (2023) studied this question.
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