Causes of unlawful transfer of goods by customs border of Ukraine
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 2, Issue
Abstract
Introduction. Now the Ukrainian legislation aimed at protecting interests in the sphere of economic and foreign economic activity remains imperfect. Basically, this concerns the inconsistency of certain sanctions to the benefit that violators of this legislation receive. A particularly lucrative occupation in recent years has been the illegal movement of goods across the customs border of Ukraine with concealment from customs control or outside of customs control. This aspect of actualization requires the study of determinants that directly generate and reproduce commodity smuggling, which can be used to improve the legislation of Ukraine. Purpose. The purpose of the work is to study the causes of the illegal movement of goods across the customs border. Results. The illegal movement of goods through the customs border is due to a combination of reasons of political, economic and social nature. According to the reasons given for facilitating the illegal movement of goods across the customs border, it is necessary to understand the objective circumstances which, apparently, encourage the person to move the subject of the offense through the cus-toms border in a smuggled way, and the circumstances which make it possible to make the movement of the goods possible, including the creation of favorable a situation for socially dangerous acts of a person who may be brought to administrative responsibility. Conclusion. The main causes of the illegal movement of goods through the customs border should be recognized profitability of this illegal activity, as well as factors of social nature. In this situation, first of all, the stabilization of the economy, the solution of social problems, the normalization of the political component in society, and the search for a solution to the problem associated with the ongoing fifth year of hostilities in the country, is necessary first of all; and secondly, it is necessary to reconsider the approach to establishing liability for the illegal movement of goods across the customs border.
Authors and Affiliations
Serhii Anatoliiovych Storozhenko
Keywords
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