ADMINISTRATIVE RESPONSIBILITY FOR THE VIOLATION OF CUSTOMS RULES
Journal Title: Вісник Запорізького національного університету. Юридичні науки - Year 2017, Vol 3, Issue
Abstract
This article is devoted to the issue of administrative responsibility, as a kind of legal liability related offenses in the customs legislation. The questions of tort relations arising in violation of a legislated order of goods and vehicles for commercial use through the customs territory of Ukraine and customs control and customs clearance of goods and vehicles for commercial use are considered. It is noted the existing legal uncertainty and conflict of certain provisions present in the Customs Code of Ukraine and other legal acts on customs matters. One of the main factors influencing the neutralization of such a negative socio-economic phenomenon, as a violation of customs rules, is the effective application of administrative and legal sanctions. Unfortunately, in the current legislation of Ukraine, administrative customs in the customs sphere are not clearly regulated; there is also required the improvement of the systematization of types of administrative offenses, which would allow the same interpretation and application of the relevant rules of substantive and procedural law. The imperfection of many legal norms regulating administrative and tort relations creates conditions for violations of the law, including regarding bringing to administrative responsibility for the violation of customs legislation, which, in turn, reduces the effectiveness of the application of this important legal instrument. Therefore, the urgency of the problem is to consider administrative liability for violating the norms of customs legislation as an independent, specific, systemic, objectively enshrined in the law of the institute in the general theoretical and scientific and practical sense. Analysing the state of scientific research on the subject, it should be noted that the question of administrative responsibility is most studied in the general limits of administrative-legal science. To a much lesser extent, the scientific opinion on legal responsibility in the customs sphere is presented. This also applies to the individual prevention of customs legislation violations, in particular, those who are prone to deviant behaviour in the field of customs relations. Legal liability is a form of social responsibility, always associated with the possibility of using the force of the state and expressed in the sanctions of legal norms. Thus, a distinctive feature of legal responsibility is state coercion against the infringer in respect of the fulfilment of the requirements of this right. There are several main types of legal responsibility that correspond to the main types of offenses: criminal liability; administrative liability; disciplinary liability; civil liability. Thus, depending on the type of the committed act, an appropriate type of liability and punishment are established, which are enshrined in the law. For example, the basis of the administrative responsibility of a particular person is the commission of an act that contains all the signs of the administrative offense.
Authors and Affiliations
Yu. B. Lisohor
Keywords
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