Abstract
The article examines issues related to improving the organizational, legal, and institutional framework for customs authorities' activities in the context of the Republic of Kazakhstan’s participation in the Eurasian Economic Union. The purpose of the article is to substantiate the directions of improving the organizational, legal and institutional framework of the customs authorities of the Republic of Kazakhstan in the context of participation in the Eurasian Economic Union, to identify existing imbalances in their functional and evaluation system, as well as to develop proposals to improve the effectiveness of fiscal and control functions, taking into account digitalization and interaction with participants in foreign economic activity. Currently, national legislation defines customs authorities as state revenue bodies within their respective areas of competence, which has led to a shift in their operational focus and a narrowing of their powers. This, in turn, reduces their capacity to effectively perform key functions related to ensuring the country’s economic and national security. In this regard, the authors emphasize the need to improve the institutional performance of the state revenue authorities of the Republic of Kazakhstan to enhance the effectiveness of the fiscal and control functions of customs authorities. The research employs an integrated methodological approach, combining legal and comparative analysis with international benchmarking indicators and empirical data from a survey of participants in foreign economic activity. The findings reveal a structural imbalance in the existing performance evaluation system for customs authorities in the Republic of Kazakhstan, which is largely oriented toward fiscal outcomes while insufficiently reflecting control functions, service quality, and engagement with the business community. In addition, the study identifies several technical and organizational deficiencies in the customs administration's digital infrastructure that negatively affect the efficiency and reliability of customs services.