Directions for improving the system of prevention and counteraction to customs offenses in Ukraine: public and government context

Abstract

The emergence of threats to national security and the task of significant losses to the national economy through the systematic commission of customs offenses is one of the most urgent problems of the Ukrainian present. Goods-subjects of a customs offense, penetrating the market, have a negative impact on the domestic economy: they create preconditions for unfair competition, destroy internal production, which naturally leads to a reduction of jobs and budget social programs, leads to a lack of adequate state budgets, statutory payments established by law, etc. Certain categories of goods moving across the customs border of Ukraine in violation of customs rules (for example, tobacco and alcohol products), along with economic ones, provoke a number of social threats. The purpose of the article is to develop areas for the improvement of the Ukrainian system of prevention and counteraction of customs offenses in the public and government context. General scientific methods of analysis and synthesis, systematization and interpretation of facts, legal analysis and elements of content analysis are used in the process of research.

Метою статті є розробка напрямків удосконалення української системи запобігання та протидії митним правопорушенням у суспільному та державному контексті. У процесі дослідження використовуються загальнонаукові методи аналізу та синтезу, систематизації та інтерпретації фактів, правового аналізу та елементів контент-аналізу.