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
Related Articles
- EP ID EP665947
- DOI -
- Views 87
- Downloads 0
GENERAL DESCRIPTION OF METHODS OF PROTECTION OF RIGHTS FOR CREDITORS
In the article the methods of protection of rights for creditors are analysed in matters about bankruptcy. The basic actions of creditors are examined at the protection of the rights. Inequality of creditors registers in...
SUBJECT-DISCIPLINARY CHARACTER OF THE EMPIRICAL AND THEORETICAL COMPONENT OF LEGAL PARADIGMS IN LAW-MAKING
The article examines the genesis of the concept of “legal paradigms”, analyzes and critically worked out well-known definitions, focuses on the popularization of the scientific work of domestic lawyers in solving problem...
TOPICAL ISSUES OF TAXATION OF THE DIGITAL ECONOMY
This article covers an issue of taxation of digital economy. The author justifies the state`s right to tax services provided by nonresidents to Ukrainian consumers via the internet. The article also provide some practica...
THE LEGAL STATUS OF NON-PROFIT SPORTS ORGANIZATIONS
The article considers the development of legal regulation of non-profit sports organizations, analyzes the provisions of the current legislation, determines the legal basis for the acquisition of property, makes proposal...
LOCATION OF PUBLIC AWARDS OVER THE PUBLIC-LEGAL STIMULES
This scientific article defines the place of awards among public-law incentives. It is argued that the state award is not a kind of promotion, it is the recognition and honoring of the state of outstanding human service,...