Resumen

REYES REAL, Oscar Bernardo; ALCANTAR LOPEZ, Cristian Omar  y  ALVARADO OREGON, Ana María Del Rosario. Customs management and its modernization: an analysis with structural equations in the customs office of Lazaro Cardenas, Mexico. Vértice univ. [online]. 2022, vol.24, n.93, e57.  Epub 17-Oct-2022. ISSN 2683-2623.  https://doi.org/10.36792/rvu.v93i93.57.

This research work studies the relationships between the best practices of modern customs and their effect on customs functions in the case of Lázaro Cárdenas customs, Michoacán. The measurable model of customs modernization with observed variables validated in the case of the Manzanillo customs by Reyes (2021) is applied. The objective of elucidating how much of the improvements in customs functions are attributable to reforms in the public function, technological and infrastructure changes and consequently to analyze the effects on the efficiency of customs management related to collection, trade facilitation and control. The technique used is the structural equation model by means of recommended by Coyle et al. (2015) for the analysis of customs modernization constructs. The results obtained reveal the positive and significant effects on the substantive functions of customs management as a result of the best practices of its modernization. It is considered that this work will contribute to improving customs management by recognizing the relevance of best practices and from which dimensions of modernization greater effects are produced to achieve efficient, transparent and competitive action and consequently propositions and recommendations are derived for administrators and officials.

Palabras llave : customs modernization; collection; inspection; trade facilitation.

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