Causes of occurrence and ways of combating violations of customs rules
| Autor: | O. Naidenko, K. Hunko, N. Moskalenko |
|---|---|
| Jazyk: | English<br />Ukrainian |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Управління розвитком, Vol 23, Iss 3, Pp 20-31 (2024) |
| Druh dokumentu: | article |
| ISSN: | 2413-9610 2663-2365 |
| DOI: | 10.57111/devt/3.2024.20 |
| Popis: | Violations of customs regulations by subjects of foreign economic activity and the smuggling of goods are pressing issues for the socio-economic development of Ukraine. The purpose of the article was to investigate the main causes of smuggling and to develop ways to prevent violations of customs regulations. The work analyses the statistics of customs violations and the volumes of smuggling, which are one of the factors in the significant shortfall of tax revenues to the budget. The method of generalisation was used to summarise the results of a survey by the Institute of Economic Research and Policy Consulting of foreign economic activity subjects regarding the impact of “grey import” problems and smuggling on their performance indicators. Using the chronological method and the analysis method, the chronological changes in the objects of smuggling were analysed according to criminal law, which affects the directions of customs authorities’ work in the customs control process. The study summarises the foreign experience of criminal liability for smuggling, indicating more severe punitive measures than in Ukraine. The volumes of cigarette smuggling and the budget revenue losses from such smuggling were analysed using the statistical method. The results of the analysis indicate that the volume of cigarette smuggling in Ukraine is one of the largest in Europe. The causes of smuggling are identified and can be divided into those related to the activities of customs authorities and those related to the legislative and executive bodies of Ukraine. The main ways to counter smuggling and reduce violations of customs regulations are substantiated, which should be systematic and comprehensive and not only involve the control function of customs authorities but also improve the socio-economic development indicators of the state. The practical significance of the results lies in summarising the causes of smuggling and customs regulation violations and developing proposals for their prevention, which can be used in the work of customs authorities and in the implementation of the strategic goals of the National Income Strategy |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
|