ADMINISTRATION OF CUSTOMS PAYMENTS: ESSENCE AND PECULIARITIES OF LEGAL REGULATION
Journal Title: Актуальні проблеми вітчизняної юриспруденції - Year 2018, Vol 2, Issue 6
Abstract
The article is devoted to the study of the legal structure of “administration of customs payments”. Characteristic features of the category “administration of customs payments” are determined. The author’s approach to understanding the essence of administration of customs payments is proposed. It was stated that the administration of customs payments is a complex institute, which combines the norms of customs and tax legislation. The necessity of proper legal regulation of the institute of administration of customs payments is emphasized.
Authors and Affiliations
О. В. Озеруга
Keywords
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- EP ID EP665947
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