Administration of the system for prevention and counteraction to customs offenses in Ukraine
AbstractThe author's model of the system for prevention and counteraction to customs offenses is presented in the article for the first time. It is shown that this system is a two-element set, the components of which are the legal and regulatory framework in this area, and the state authorities authorized to perform state functions in the customs sphere that interact with each other and the external environment in order to ensure prevention and counteraction to the violation of customs rules. Two types of connections between elements of the system of prevention and counteraction to a customs offense are shown – unilateral and bilateral ties. The principles of administration of the preventing system and counteracting customs offenses in the Ukrainian state are analyzed by analyzing the content of such an element of the system as the state authorities in the customs sphere. As a result of this analysis, it has been established that in Ukraine, the prevention and counteraction of customs offenses is most urged by SFS. It was found out that in Ukrainian practice of preventing and counteracting customs offenses, SFS plays a predominantly preventive, prophylactic role rather than punitive role in studying the purpose and functional load of SFS. The author's vision of interconnectedness and interdependence of ties between the elements of the system of prevention and counteraction to customs offenses is developed: at the normative and legal level, tasks, functions, rights and responsibilities of SFS are fixed, while the latter holds the norm-setting initiative and implements it, thus changing the state and meaningful content of regulatory and legal support.
Kovalova, T.V. (2005), Velykyi tlumachnyi slovnyk ukrainskoi movy. Large explanatory dictionary of Ukrainian, dictionary, Folio, Kharkiv, Ukraine, 767p.
Kabinet Ministriv Ukrainy (2014), Pro zatverdzhennia Polozhennia “Pro Derzhavnu fiskalnu sluzhbu Ukrainy”. About claim of Statute “About State Fiscal Service of Ukraine”], Postanova Kabinetu Ministriv Ukrainy dated 21.05.2014, no. 236. Retrieved from: http://zakon2.rada.gov.ua/laws/show/236-2014-п (access date June 04, 2018).
Verkhovna Rada Ukrainy (2012), Mytnyi kodeks Ukrainy vid 13.03.2012, № 4495-VI [Custom code of Ukraine dated 13.03.2012, no. 4495-VI]. Retrieved from: http://zakon2.rada.gov.ua/laws/show/4495-17/page17.
Derzhavna fiskalna sluzhba Ukrainy (2015), Pro zatverdzhennia Stratehichnoho planu rozvytku DFS Ukrainy na 2015 - 2018 roky .About claim of the Strategic plan of development of SFS of Ukraine of 2015-2018]: Nakaz DFS Ukrainy dated 12.02.15 no. 80. Retrieved from: http://sfs.gov.ua/diyalnist-/zakonodavstvo-pro-diyalnis/nakazi-pro-diyalnist/63703.html
Abstract views: 81 PDF Downloads: 96