Митний інтерес як метод забезпечення митної політики держави

Abstract

The article is devoted to the peculiarities of customs interests as a method of ensuring the customs policy of the state. Generalized and deepened theoretical approaches to the provision of customs policy, which in turn would protect the customs interests by providing mutual administrative assistance in the customs sphere for the purpose of counteracting and preventing customs offenses. The formation of the effective development of the tax and customs system is an intricate and multifaceted issue that requires the study of numerous interrelated problems, since the modern European direction of Ukraine, including those areas, should be regulated, informational and socially oriented. The analysis of the dynamic changes taking place in nature and society, leads to a rethinking of theoretical approaches to the essence of processes, phenomena and categories, their causal relationships and relationships. It has been established that the terms “customs policy”, “customs interest” form the content of the provision of customs policy and its regulatory role with regard to customs interest as a method, the study of regulatory influence of legislative and regulatory documents in this area. Mechanisms are characterized: customs-tariff, control-economic, organizational-legal, informational-technological, and administrative-political. Within the framework of the regulatory framework, the main instrument of the customs policy to ensure the customs interests of the state is a customs matter. At the same time, this aspect is important and requires additional disclosure to understand the overall design of the levers and mechanisms for ensuring the customs interests of the state. It is determined that for the implementation of customs policy; strategic uncertainty of its place in the institutional environment of the state; persistent political accusations of corruption; the conflicts of legislation form a negative image of the entire customs system in the society, discredit customs officials and do not contribute to the solution of the tasks and the full protection of customs interests, as well as the constant attempts to narrow the rights of customs authorities. A comprehensive solution to the problems of ensuring the customs interests of Ukraine, aimed at improving the efficiency of the implementation of the state customs business, has been formed.