The Concept, Essence and Main Features of Administration of Customs Duties
Journal Title: Lex portus - Year 2016, Vol 2, Issue 2
Abstract
The article analyses different scientific approaches according to the definition of the concept of customs duties, legislative sources etc. It is determined that consideration of order and improvement of administration of customs duties in Ukraine is the foreground task for not only the income and collection institutions of Ukraine during the realization of state customs activity, but the state in general. It is proved that administration of customs duties is organisational and regulatory activity in the management sphere, with the use of both administrative and financial methods and informational technologies in the sphere of customs duties payment. It is done with the aim to realize tasks and functions of income and collection institutions of Ukraine during the implementation of state customs activity.
Authors and Affiliations
Людмила Батанова, Ludmila Batanova
Keywords
Related Articles
- EP ID EP177226
- DOI -
- Views 107
- Downloads 0
The procedural institute for the arrest of a vessel to ensure maritime claims in the economic process in Ukraine
This article describes genesis and features of the procedural institute for ship arrest to secure maritime claim under commercial proceedings in Ukraine. It investigates the process of establishing such institute in Ukra...
Особливості правової охорони підземних вод
У даній статті автором виокремлюється важлива проблема – охорона підземних водних ресурсів. Розтлумачено законодавче визначення даного поняття, досліджені правові принципи охорони підземних вод. Проаналізовано також функ...
About a determination of the concept «nautical tourism»
The article deals with a definition of nautical tourism. The main aim of this article is to analyze the existing definitions proposed in foreign literature and to sort out the basic terms and concepts. It is given an att...
The current state and topical issues of the public financial system
The article explores issues related to current problems of the public financial system. The author notes that the concept of the financial system belongs to economic categories and occupies a special place in a number of...
Концептуальные основы реализации принципа субсидиарности в Украине
В статье исследованы концептуальные основы реализации принципа субсидиарности в Украине. Сегодня принцип субсидиарности является главным признаком взаимодействия всех уровней власти в Европе. В частности, это определено...