Tendencies in theory and practice development of state customs services sphere

The article is devoted to a comprehensive study of current transformations and perspective directions for the development of the system of state customs services, considering them both from a theoretical and practical point of view. In recent years, the service sector, especially government services, has undergone significant changes. Based on the theoretical analysis and generalization of the practice of customs authorities, the determinants of the evolution of this sphere are revealed, the key of which are digitalization, the expansion of the service functions of the state and the introduction of a customer-oriented paradigm. The work systematized the key stages of the formation of a modern model of customs services in Russia, identified urgent problems in ensuring their quality and usefulness for all subjects of foreign economic activity. Based on the results of the analysis, a system of measures was proposed to develop the methodological base and improve the practice of providing services at various levels of customs administration.