Customs security and customs interests of the state: features of economic and legal regulation
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 10, Issue
Abstract
From the clear definition, definition and implementation of the customs policy to ensure the customs interests of the state, the country's competitive position in international ratings and the full functioning of the economic and social sectors depend. After all, it is precisely customs interests that are an important component of national interests, both in terms of filling the state budget and protecting the customs border of Ukraine. However, due to the large number of terminological defects, both in the previous and in the current version of the Customs Code of Ukraine, the effectiveness of customs security and the protection of customs interests does not correspond to an acceptable level. To resolve these issues, the main objective of the article is to study the essence of the reflection of the concepts of customs security and customs interests in the legal and regulatory framework of Ukraine, as well as an analysis of the legislative regulation of processes related to their provision. During the analysis of the regulatory framework, terminological definitions are defined in terms of the semantic content of the definition, which does not provide a clear idea of the nature of customs interests and their place in the system of national interests. Attention is drawn to the lack of detail of the customs interests of the state in the Customs Code of Ukraine. The problematic aspects of the legal regulation of the provision of customs security and customs interests, which influence the general results of the work of the bodies of the State fiscal service of Ukraine, are identified. The opinion was formed that the norms of the Customs Code of Ukraine, which regulate the process of customs security and the protection of customs interests, require revision and improvement. In particular, this concerns the part of the detail and criteria of customs interests, the allocation of the principles of their provision, the regulation of interagency cooperation, the allocation of regulatory tools and the formation of a separate strategy for their provision. The author's approach to eliminating these contradictions is also proposed.
Authors and Affiliations
Serhii Vasylovych Shevchuk
Keywords
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