CRIMINALIZATION OF THE CYGAROC CONTRIBUTOR PHENOMENON: RETROSPECTIVE ANALYSIS
Journal Title: Актуальні проблеми вітчизняної юриспруденції - Year 2018, Vol 1, Issue 6
Abstract
It is worth noting that the development of smuggling in Ukraine contributed to the increase of customs tariffs for certain groups of goods, one of such groups of goods that are transported through customs borders in large quantities are excise goods. The smuggling of cigarettes in Ukraine is increasing year after year, so the issue of criminalizing the phenomenon of smuggling cigarettes is an archival issue that needs a quicker solution.
Authors and Affiliations
М. О. Думчиков, О. В. Полулях
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