Запобігання та протидія митним правопорушенням: аналіз закордонного досвіду

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Науковий вісник Міжнародного гуманітарного університету
Стаття присвячена розгляду та аналізу закордонних механізмів запобігання і протидії митним правопорушенням. Доведено, що в контексті євроінтеграції України існує об’єктивна необхідність і практична значимість врахування кращого закордонного досвіду боротьби з митними правопорушеннями. Запропоновано низку першочергових кроків у вирішенні проблеми протидії порушенням митних правил в Україні. World tendency in the development of international trade determine the need to strengthen the country's economic security in ensuring free trade and the legality of foreign trade activities. The basis of providing foreign trade and customs components of economic security of any state is the creation of an effective system of prevention and counteraction to customs offenses. This will allow obtaining additional funds for filling the state budget, bringing the domestic producer to the international level, protecting its competitiveness, reducing the level of corruption in various spheres of entrepreneurship and in the system of bodies of the State fiscal service of Ukraine. The problem of prevention and counteraction custom offenses is complex, multi-step and relevant regardless of the level of economic development of the country. Each state in its own way builds a way to solve this problem. Particular attention is paid to preventive countermeasures, as this allows the system to work ahead, avoiding the negative impact of the commission of the offense. The experience of developed countries shows the crucial importance of a deep and detailed analysis of statistics of customs offenses. Also, a key element in prevention violations of customs legislation is the element of customs control, such as “risk management”. A huge role is played by the automation of customs procedures, the use of high-tech automated information systems, interagency cooperation, the exchange of operational data, etc. In our opinion, the use of the best foreign experience in combating customs offenses in Ukraine can be very useful. Similarly, we consider that it is necessary to use an integrated approach to the development of measures that would improve the effectiveness of the fight against customs offenses in order to improve the system for prevention and counteraction the illegal movement of goods and vehicles across the customs border. The first steps in solving this problem may be: activating the process of automation of customs procedures and minimizing the impact of “human factor”; using information from new sources; integration of customs databases with databases of other controlling bodies; conducting analysis and risk assessment until the arrival of goods at the checkpoint on the basis of preliminary information; the implementation of world practices in the direction of customs valuation that are presented in particular in the Customs Valuation Compendium and the Customs Valuation Encyclopedia.
Ключові слова
митні правопорушення, митні органи, запобігання та протидія митним правопорушенням, економічна безпека, автоматизація митних процедур, tobacco products, illicit turnover, counterfeit goods, illegal trade, violation of customs rules, customs border
Бібліографічний опис
Капітанець С. В. Запобігання та протидія митним правопорушенням: аналіз закордонного досвіду / С. В. Капітанець // Науковий вісник Міжнародного гуманітарного університету. – 2017. – № 26, Ч. І. – C. 55–58.