BazEkon - The Main Library of the Cracow University of Economics

BazEkon home page

Main menu

Author
Vasylevska Halyna (Ternopil National Economic University, Ternopil), Novosad Iryna (Ternopil National Economic University, Ternopil)
Title
Safeguards Against Violations of Customs Rules in the Modern Conditions of the Formation of the Fiscal Space of Ukraine
Zabezpieczenia przed naruszeniami przepisów celnych w warunkach tworzenia się współczesnej przestrzeni fiskalnej na Ukrainie
Source
Współczesna Gospodarka, 2017, vol. 8, nr 4, s. 23-32, tab., bibliogr. 18 poz.
Contemporary Economy Electronic Scientific Journal
Keyword
Prawo celne, Polityka celna, Polityka fiskalna, Bezpieczeństwo
Customs law, Customs policy, Fiscal policy, Security
Note
JEL Classification: E62
streszcz., summ.
Country
Ukraina
Ukraine
Abstract
Warunkiem niezawodnej ochrony żywotnych interesów Ukrainy jest opracowanie rzetelnej naukowo koncepcji bezpieczeństwa celnego i mechanizmu jej realizacji, uchwalenie ustaw w dziedzinie celnictwa, jak również praktyczne uzgodnienie działań organów administracji państwowej w taki sposób, aby wykrywać i eliminować wyraźne, potencjalne zagrożenia wewnętrzne i zewnętrzne, jak też im zapobiegać. Priorytetem na Ukrainie jest ochrona interesów gospodarczych poprzez ogólne bezpieczeństwo celne. W pracy rozważone zostały formy, w jakich występują naruszenia przepisów celnych oraz określona została ich szkodliwość społeczna. Wykonana została analiza podejmowanych działań w celu identyfikacji i zwalczania naruszeń przepisów celnych. Określone zostały kierunki działań zmierzających do zapewnienia bezpieczeństwa celnego. (abstrakt oryginalny)

A reliable protection of the vital interests of Ukraine depends on the development of a scientifically sound concept of customs security and a mechanism for its implementation, enacting legislation in the field of customs and coordinating the activities of state administration bodies in practice, in order to prevent, detect and eliminate actual and potential internal and external threats. The priority direction for Ukraine is the protection of economic interests by means of security of customs in general. The paper discusses the forms in which violations of customs rules occur and their social impact is considered. The measures are analyzed to identify and stamp out violations of customs rules. The main directions of efforts to ensure customs security have been outlined. (original abstract)
Full text
Show
Bibliography
Show
  1. Conclusions on the implementation of the state budget of Ukraine for 2009, Mode of access: http://www.acrada.gov.ua/achamber/control/uk/detail/start/main?Art_id=1126693&cat_id=201.
  2. Conclusions on the implementation of the state budget of Ukraine for 2011, Mode of access: http://www.acrada.gov.ua/achamber/control/en/publish/article/main?Art_id=1462353&cat_id=412.
  3. Dodin E.V. (2009). Law enforcement function of customs bodies. E.V. Added. (Ed.), Customs business. No. 6.
  4. Framework standards for security and facilitation of World Trade Organization of the World Customs Organization: of 01.06.2005, Mode of access: http://zakon4.rada.gov.ua/laws/show/976_003.
  5. Implementation by the State Customs Service of Ukraine of the tasks of the State Budget for 2010, Mode of access: www.customs.gov.ua/dmsu/control/uk/detail/archive/article_id=334455&cat_id=296903
  6. Kivalov S.V. (2002). Customs Law: System and Dynamics of Development. S.V. Kivalov. Customs Affairs. No.1.
  7. Krysovatyy A.I. (2015). The fiscal policy of the state in the financial provision of the formation of a society of sustainable development. A.I. Krisovatyy, T. Ya. Marshalok, L.P. Ambrik, M.P. Badide, E.P. Bondarenko (Ed.), Modern paradigm of fiscal policy of Ukraine in conditions of formation of a society of sustainable development. Ternopil.
  8. Lysenko O.M. (2013). Methodology for detecting and terminating customs legislation violations. O.M. Lysenko. Scientific Bulletin of the International Humanitarian University. Sir Jurisprudence. No. 6.
  9. Main results of the activity of the State Customs Service of Ukraine for 2008, Mode of access: http://otherreferats.allbest.ua/custom/d00048289.html.
  10. Main results of the activities of the Ministry of Income and Collections of Ukraine in 2013-2014, Mode of access: http://www.min_doh.gov.ua/eu/en/publishing/content/2014.htm.
  11. Novosad I.V. (2012). Problematic aspects of administration of customs payments. I.V. Novosad. Collection of abstracts of scientific and practical student's conference: Fiscal policy of Ukraine in the conditions of Euro integration processes, Ternopil.
  12. Report on the results of the work of the State Customs Service in 2009, Mode of access: http://www.customs.gov.ua/dmsu/control/uk/publication/8169325_tj513/.
  13. Report on the results of the work of the State Customs Service in 2010, Mode of access: http://www.customs.gov.ua/dmsu/control/uk/publish/article?2903423&cat_id=28571.
  14. Report on the results of the work of the State Customs Service in 2011, Mode of access: http://www.customs.gov.ua/dmsu/control/en/publish/article?Art_id=3154299&cat_id=295923#.T2Wt0dk4rwf.
  15. Official website of the State Fiscal Service of Ukraine, Mode of access: http://sfs.gov.ua.
  16. Official website of the Ministry of Finance of Ukraine, Mode of access: http: //www.minfin.gov.ua.
  17. Official website of the State Treasury Service of Ukraine, Mode of access: http://treasury.gov.ua/main/uk/index.
  18. Official website of the Ministry of Foreign Affairs of Ukraine, Mode of access: http://www.mfa.gov.ua.
Cited by
Show
ISSN
2082-677X
Language
eng
Share on Facebook Share on Twitter Share on Google+ Share on Pinterest Share on LinkedIn Wyślij znajomemu