Правові основи соціального забезпечення посадових осіб митних органів: проблеми та перспективи

The article is devoted to the study of the legal foundations of social security for customs officials in Ukraine. It analyzes key aspects of the legal regulation of social security and addresses current issues arising in the process of implementing social guarantees for public servants in customs authorities. Considering the significance and functions of customs authorities in ensuring the country’s economic security, the issue of social security for customs officials is of particular importance. The article provides an overview of regulatory acts that define the conditions and mechanisms of social security for customs officials, as well as identifies gaps and shortcomings in the current legislation. Special attention is given to the legal status of customs officials, particularly their rights to compensation, housing provisions, and social payments in cases of illness or injury incurred during the performance of official duties. The author also focuses on issues related to the lack of an effective system of guarantees for customs officials, insufficient funding, and low motivation for professional activity. The article explores prospects for improving the social security system for customs officials, including reforming existing mechanisms, improving working conditions, increasing the level of social guarantees, and stimulating professional activity. Possible directions for the development of the legislative framework are highlighted, considering the context of European integration processes that may impact the operations of customs authorities and the social conditions of their employees. Additionally, the article emphasizes the importance of incorporating international experience in social security for public servants, which can be beneficial for enhancing the social security system of Ukraine’s customs authorities. Furthermore, the study underscores the importance of digitalizing processes in the social security sphere and creating transparent and accessible platforms for customs officials. The author highlights the necessity of strengthening control over the implementation of social programs and improving the legal awareness of customs personnel regarding their rights to social guarantees.