Some questions of administrative and legal status of customs bodies of Ukraine in terms of reform
Journal Title: Адміністративне право і процес - Year 2016, Vol 1, Issue
Abstract
The administrative-legal status of custom authorities of Ukraine including changes to current legislation in light of carrying out the administrative reform in Ukraine is investigated in the article, normative-legal acts that obtain the administrative-le- gal status of custom authorities are determined and changes for their improvement are suggested. The author gives his own determination of the term of administrative-legal status of custom authorities of Ukraine based on analyzing of scientific ideas of leading scientists, the author understands it as adjusted by administrative regulations com- plex juridical construction, which includes totality of connected structural elements, to be exact: legal platform of their activity, forms and methods of its realization, tasks, functions and aim of activity, their proxy, administrative rights and duties, that custom authorities have for immediate realization of state custom work, form- ing and realization of state custom policy, and also guarantee of their activity and responsibility. Stated, that in present Ukraine lives in circumstances of administrative reform, that provides reformation of executive power authorities, including custom authorities, and that strongly influences on their administrative-legal status, especially, causes their transformation into income and tax authorities. Importance of tasks and func- tions, that are charged on custom authorities, cause the need of constant improve- ment of their administrative-legal status, including realization of reforms on purpose to make them suit to the European and world standards, and that’s tied with changing laws, other normative-legal acts, official instructions and relations, etc. In the article are cited basic normative-legal acts, which consolidate administra- tive-legal status of custom authorities of Ukraine, the most important of them is the Custom codex of Ukraine, author points out separate defects of administrative legal regulation of the status of custom authorities, it is proposed to make changes to para- graph 544 of Custom codex in the part of determination of appointment of income and tax authorities, which is very narrowly determinates their appointment, prov- en the negative effect of made changes in the custom legislation because of admi- nistrative reform of terminology in the custom sphere regarding to denomination, sta- tus of custom authorities, which are renamed to “income and tax authorities”, which causes disorder in terminology, excludes the term “custom authorities” in normative acts, what is, on our opinion, unsuitable and inadmissible. Author also cites his own determination of the term “custom authorities”, we understand them as specially au- thorized state law-enforcing executive power authorities, which are cited with execu- tive power in sphere of custom affair, and according to valid legislation realize cus- tom control, custom registration and passage through the custom border of Ukraine of wares, transports, directly realize states custom affair and form and realize states custom policy.
Authors and Affiliations
V. T. Komzjuk
Keywords
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