Відповідальність суб’єктів ЗЕД за результатами митного пост аудиту: вітчизняна практика та досвід країн ЄС

Abstract

The article deals with certain aspects of the system of penal sanctions in terms of foreign trade entities’ responsibility arising after post-entry audit, namely: the lack of effectiveness of fiscal authorities’ controls to administer the accrued tax and customs obligations and financial sanctions, insufficiency of tax security mechanisms for the property of business entities, customs guarantees.