Методологія дослідження запобігання корупційним ризикам при здійсненні митних процедур

The article examines the problem of research methodology for preventing corruption risks during customs procedures. Different approaches to the research methodology of preventing corruption risks in the implementation of customs procedures as a complex institution of customs law are analyzed, taking into account modern achievements in philosophy, sociology, theory of the state and law, administrative and customs law, and the research methodology of corruption prevention. The terms «methodology of science», «methodology of legal science», «methodology of scientific research», «methodology of scientific knowledge», «methodology of research on countering corruption risks in the public service system», «methodology of research on the institute of movement of goods by natural persons across the customs border of Ukraine» have been disclosed. The functions of the methodology are given. It is indicated that the research methodology for prevention of corruption risks in the implementation of customs procedures is derived from the general methodology of science and the methodology of legal science. It was found that the research methodology structure of the Institute for the Prevention of Corruption Risks in the Implementation of Customs Procedures consists of the following components: 1) doctrinal-ideological; 2) strategic; 3) instrumental. It is suggested that the category «methodology of research of the Institute for the Prevention of Corruption Risks in the Implementation of Customs Procedures» should be understood as a set of principles, methodological approaches and scientific methods that are used for the purpose of obtaining new and for the analysis of existing scientific knowledge, as well as covering the possibility of a comprehensive scientific study of the prevention of corruption risks during customs procedures. The types of methodological approaches to preventing corruption risks during customs procedures are defined, namely: systemic, dialectical, structural-functional hermeneutic and comparative. The list of the main principles of the research methodology of the institute for the prevention of corruption risks in the implementation of customs procedures is indicated, namely: systematicity; objectivity; comprehensiveness of the study of processes and phenomena; the principle of evidence and reasonableness; rationality of scientific provisions; principles of scientific research, the principle of causality. It was concluded that the methodological basis of the study of the prevention of corruption risks in the implementation of customs procedures within the framework of administrative and legal support is a system of philosophical, general scientific and special legal methods, and their content is characterized.