NOVATION ON IMPROVING NORMATIVE LEGAL REGULATION OF THE INSTITUTE OF THE AUTHORIZED ECONOMIC OPERATOR IN UKRAINE
Journal Title: Сталий розвиток економіки - Year 2017, Vol 35, Issue 2
Abstract
Purpose is research of features of functioning of institute of AЕО under right the European customs legislation and possibility of his introduction in Ukraine. Methodology of research. In the process of research both scientific and specific methods of cognition were used: methods of logic analysis, synthesis, induction and deduction (at generalized normatively legal adjusting of institute of AЕО in EU); abstractly logical method (during realization of comparative analysis of functioning of AЕО under right the European legislation and his introduction in home; generalization of normatively-legal positions, establishing reason-consequence connections and forming of conclusions and suggestions in relation to functioning of institute of AЕО in Ukraine). Findings. The comparative analysis of customs legislation of EU is carried out on questions functioning of the authorized economic operators and project of Law of Ukraine "About making alteration in the Custom code of Ukraine (in relation to the authorized economic operator and simplification of custom formalities)". Innovations are certain in relation to perfection of the normatively-legal adjusting of institute of the authorized economic operator in Ukraine. Originality consists in development of suggestions to the project of Law of Ukraine "About making alteration to the Custom code of Ukraine (in relation to the authorized economic operator and simplification of custom formalities) "and grant of suggestions in relation to development of projects of normatively-legal acts in relation to introduction of European experience of functioning of institute of AЕО in Ukraine. Practical value. Got scientific results have the theoretical-applied value for development of state custom affair in Ukraine and in future will assist the improvement of legislation and practice of his application in relation to functioning of institute of AЕО in Ukraine.
Authors and Affiliations
Viitalii Turzhanskyi, Dmytro Khoma
Keywords
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