Organizational and legal mechanism for developing customs business in Ukraine
Journal Title: Правова позиція - Year 2017, Vol 1, Issue
Abstract
The organizational and legal mechanism of the customs business is formed and practically functioning in the conditions of long and ambiguous practice of searching its optimal model. The organizational component of the customs business appears to be an appropriate activity aimed at “internal ordering, coherence of the interconnected elements of the whole (system)”, in our case, – the customs business as an integrated state and legal phenomenon. Normative and legal aspect of the developing customs business means the introduction of a legislative mechanism for implementing customs business principles, as provided for in Article 8 of the Customs Code of Ukraine. Being an integral part of implementing and further developing customs business, customs authorities have their strategic reforming reference point not in the form of political situation, but the current Constitution of Ukraine, norms of the Customs Code of Ukraine, namely Article 544 of the current one, which corresponds to the constitutional prescription about establishing and ensuring human rights and freedoms being the main responsibility of the state. Customs institutional reform is a phenomenon derived from the process of customs modernization, determined by the social and economic development of the state. Customs business definition in Article 7 of the Customs Code of Ukraine allows formulating directions for its modernization.
Authors and Affiliations
В. В. Ченцов, А. В. Мазур
Keywords
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