Administrative-legal principles of struggle against violations of customs rules
Solomenko G.V. Administrative-legal principles of struggle against violations of customs rules – The mаnuscrірt. Thesis for a Candidate Degree in Law, specialty 12.00.07 «Administrative Law and Process; finance law; information law» (081 – law). – National Aviation University, Kyiv, 2018. The dissertation proposes the solution of a scientific problem, which consists in a comprehensive study of the essence and peculiarities of the administrative and legal framework for combating violations of customs rules, justification of directions and ways of improving administrative legislation and enforcement in this area. The main part of the dissertation contains an introduction, three sections covering nine subsections, conclusions. In Chapter 1 «Theoretical and Legal Characteristics of the Administrative and Legal Principles for Combating Customs Regulation Violations» a review and critical analysis of scientific researches on the problem of administrative and legal principles of combating customs rules violations were conducted and the urgent areas of further scientific research were identified. The problem of combating customs violations has been analyzed in various aspects: through the prism of the level of the shadow economy and the results of state measures to detect and terminate violations of customs rules; as a legal mechanism for ensuring law enforcement in the field of state customs; the distinction between administrative delicts and criminal misconduct in the field of the application of customs law. Characterized the essence, content, features and composition of the violation of customs rules, the classification of violations of customs rules is given. For the first time when disclosing the genesis of administrative legal measures and means to combat violations of customs rules, the priority of preventive measures in solving the problem of ensuring the reduction of tortness in the customs sphere in the interconnection and mutual interdependence with the state of customs security is substantiated. The stories of the customs legislation are highlighted: introduction of the institution of compromise; establishment of a restriction to the acquisition of the status of the subject of customs relations; application of risk management system; regulation of prevention of violations of customs rules. The modern administrative-legal measures and means of combating violations of customs rules are described. The concept of «officials of enterprises» in the Customs Code of Ukraine is proposed to be replaced by the term «officials of economic entities», taking into account that the subject of foreign economic activity may be an individual entrepreneur. The proposals on the improvement of the regulatory framework regulating the activities of the units engaged in the fight against violations of customs rules are provided. The necessity of development and adoption of the Program for the prevention of violations of customs rules was substantiated. In Chapter 2 «Contents of the administrative-legal regulation of relations in relation to the violation of customs rules» a comprehensive analysis of the subject structure of the administrative-legal relations was carried out in relation to the violation of customs rules, the principles of the activities of the subjects and the content of them were revealed. It is proved that the functional subordination of units to combat violations of customs rules significantly affects the quality of their work. Classification of the subjects of administrative and legal regulation of the fight against violations of customs rules by functional criterion is carried out and the provisions regarding the peculiarities of their administrative and legal status are substantiated. The proceedings on violations of customs rules are analyzed as a sub-item of proceedings in cases of administrative violations, its features are highlighted. Classification of the subjects of administrative and legal regulation of the fight against violations of customs rules by functional criterion is carried out and the provisions regarding the peculiarities of their administrative and legal status are substantiated. The proceedings on violations of customs rules are analyzed as a sub-item of proceedings in cases of administrative violations, its features are distinguished. It is proposed to include administrative detention and compromise in the stages of proceedings in the case of violation of customs rules as optional stages. The necessity of amendments to Article 496 of the Customs Code of Ukraine was substantiated, supplemented by its norms regarding conducting proceedings in violation of customs rules based on materials received from law enforcement agencies other than closed criminal proceedings. In Chapter 3, «Ways to Improve Administrative and Legal Regulation of Relations in the Field of Combating Customs Regulation Violations», for the first time, the directions of reorganization of the subject structure of the administrative-legal relations concerning the fight against violations of customs rules in the context of providing financial security of the state were revealed. The process of reforming the law-enforcement system in this direction is analyzed and ways of improving the forms and methods of ensuring financial and customs security are proposed. For the first time, the necessity of using methods and methods for detecting risky foreign economic transactions and evasion of taxes by entities of foreign economic activity to combat violations of customs rules was substantiated, and directions for the improvement of such methods and methods were established. To improve the administrative and legal regulation of relations in the field of combating violations of customs rules, a scientific approach has been proposed to ensure the effectiveness of customs control procedures. The violation of customs rules that undermines the state of customs security in Ukraine is highlighted. The necessity of introducing continuous monitoring of risky foreign economic operations, introduction of changes to the methodology of determining the customs value of the imported goods is substantiated. The results of the dissertation research are of practical importance, in particular, in law-making - to improve regulatory and legal regulation and the formation of effective administrative and customs legislation to combat violations of customs rules; and in law enforcement activities - to improve the practical activities of subjects of combating violations of customs rules and establishing effective interaction with other bodies of state power and local self-government, competent authorities of other countries. Keywords: administrative and legal principles, customs rules, violations, the fight against violations of customs rules, administrative and legal status, proceedings on violations of customs rules.