CONTROLLING MECHANISMS FOR THE CUSTOMS COMPONENT OF THE STATE FISCAL SERVICE OF UKRAINE
Journal Title: «Вчені записки Таврійського національного університету імені В. І. Вернадського. Серія: Державне управління» - Year 2018, Vol 29, Issue 3
Abstract
The article is devoted to the actual problems of functioning of the customs component of the State Fiscal Service of Ukraine. In particular, it is proposed to clearly define controlling mechanisms for the customs component of the State Fiscal Service of Ukraine. The conditions and challenges of implementation of the state policy in the field of state customs service are analyzed. The mechanisms of the state policy in the field of state customs service by the State Fiscal Service of Ukraine are considered. The need to create a specific block within the State Fiscal Service of Ukraine, which will include customs units and which will directly implement the state policy in the field of the state customs service, is emphasized. It is proved that a clear separation of functions (fiscal and law enforcement) of the State Fiscal Service of Ukraine can strengthen the work aimed at preventing and counteracting smuggling and combating customs violations.
Authors and Affiliations
А. Г. Уліцький
Keywords
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