Administrative and Legal Principles of Interaction of Customs Posts of the State Fiscal Service of Ukraine with Other State Authorities and Citizens of Ukraine
The peculiarities of administrative and legal principles of interaction of customs posts of the State Fiscal Service of Ukraine with other state agencies and citizens of Ukraine have been studied. The totality of both general scientific and special methods of scientific cognition made it possible to...
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| Format: | Article |
| Language: | Ukrainian |
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Kharkiv National University of Internal Affairs
2019-12-01
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| Series: | Bulletin of Kharkiv National University of Internal Affairs |
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| Online Access: | http://visnyk.univd.edu.ua/index.php/VNUAF/article/view/253 |
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| author | O. V. Sidorenko |
| author_facet | O. V. Sidorenko |
| author_sort | O. V. Sidorenko |
| collection | DOAJ |
| description | The peculiarities of administrative and legal principles of interaction of customs posts of the State Fiscal Service of Ukraine with other state agencies and citizens of Ukraine have been studied. The totality of both general scientific and special methods of scientific cognition made it possible to achieve the goal and objectives of the study. The logical and semantic method has assisted to clarify the essence of the concepts of “interaction” and “interaction of customs agencies with other state authorities”. The features of interaction of customs posts of the State Fiscal Service of Ukraine with other entities have been generalized. The content of the intra-system and inter-system interaction of customs posts of the State Fiscal Service of Ukraine with other entities has been highlighted and revealed. It has been emphasized that customs posts interact with other entities in the performance of such functions as fiscal, law enforcement, service, etc. Particular attention has been paid to the peculiarities of interaction of the customs posts of the State Fiscal Service of Ukraine with local state administrations, local self-governments, the Secret Service of Ukraine and other law enforcement agencies, the State Border Guard Service of Ukraine, etc. It has been noted that one of the forms of interaction of the customs posts of the State Fiscal Service of Ukraine with citizens is the consideration of the complaints of citizens by the chief of the customs post about the decisions, actions or inactivity of the employees of the customs post.
The formal and logical method allowed us to analyze the provisions of the current national legislation, including the norms of the Customs Code of Ukraine, which regulate the interaction of the above mentioned entities. It has been noted that certain norms are quite general. It has been concluded that the Customs Code of Ukraine and by-laws regulating the activity of a specific customs post are administrative and legal principles for the interaction of customs posts of the State Fiscal Service of Ukraine with other state authorities and citizens. Particular attention has been paid to the expediency of adopting a by-law, which will establish the directions, forms and levels of interaction of revenue and fees agencies with law enforcement and controlling agencies. |
| format | Article |
| id | doaj-art-591f2fb3252d42c1b90c519bf67a3b36 |
| institution | Kabale University |
| issn | 1999-5717 2617-278X |
| language | Ukrainian |
| publishDate | 2019-12-01 |
| publisher | Kharkiv National University of Internal Affairs |
| record_format | Article |
| series | Bulletin of Kharkiv National University of Internal Affairs |
| spelling | doaj-art-591f2fb3252d42c1b90c519bf67a3b362025-02-02T03:17:44ZukrKharkiv National University of Internal AffairsBulletin of Kharkiv National University of Internal Affairs1999-57172617-278X2019-12-0187415216110.32631/v.2019.4.15253Administrative and Legal Principles of Interaction of Customs Posts of the State Fiscal Service of Ukraine with Other State Authorities and Citizens of UkraineO. V. Sidorenko0Academic and Research Institute of Law Sumy State UniversityThe peculiarities of administrative and legal principles of interaction of customs posts of the State Fiscal Service of Ukraine with other state agencies and citizens of Ukraine have been studied. The totality of both general scientific and special methods of scientific cognition made it possible to achieve the goal and objectives of the study. The logical and semantic method has assisted to clarify the essence of the concepts of “interaction” and “interaction of customs agencies with other state authorities”. The features of interaction of customs posts of the State Fiscal Service of Ukraine with other entities have been generalized. The content of the intra-system and inter-system interaction of customs posts of the State Fiscal Service of Ukraine with other entities has been highlighted and revealed. It has been emphasized that customs posts interact with other entities in the performance of such functions as fiscal, law enforcement, service, etc. Particular attention has been paid to the peculiarities of interaction of the customs posts of the State Fiscal Service of Ukraine with local state administrations, local self-governments, the Secret Service of Ukraine and other law enforcement agencies, the State Border Guard Service of Ukraine, etc. It has been noted that one of the forms of interaction of the customs posts of the State Fiscal Service of Ukraine with citizens is the consideration of the complaints of citizens by the chief of the customs post about the decisions, actions or inactivity of the employees of the customs post. The formal and logical method allowed us to analyze the provisions of the current national legislation, including the norms of the Customs Code of Ukraine, which regulate the interaction of the above mentioned entities. It has been noted that certain norms are quite general. It has been concluded that the Customs Code of Ukraine and by-laws regulating the activity of a specific customs post are administrative and legal principles for the interaction of customs posts of the State Fiscal Service of Ukraine with other state authorities and citizens. Particular attention has been paid to the expediency of adopting a by-law, which will establish the directions, forms and levels of interaction of revenue and fees agencies with law enforcement and controlling agencies.http://visnyk.univd.edu.ua/index.php/VNUAF/article/view/253interaction of customs posts with state authoritiesadministrative and legal principlescustoms postscustoms controlstate fiscal service of ukraine. |
| spellingShingle | O. V. Sidorenko Administrative and Legal Principles of Interaction of Customs Posts of the State Fiscal Service of Ukraine with Other State Authorities and Citizens of Ukraine Bulletin of Kharkiv National University of Internal Affairs interaction of customs posts with state authorities administrative and legal principles customs posts customs control state fiscal service of ukraine. |
| title | Administrative and Legal Principles of Interaction of Customs Posts of the State Fiscal Service of Ukraine with Other State Authorities and Citizens of Ukraine |
| title_full | Administrative and Legal Principles of Interaction of Customs Posts of the State Fiscal Service of Ukraine with Other State Authorities and Citizens of Ukraine |
| title_fullStr | Administrative and Legal Principles of Interaction of Customs Posts of the State Fiscal Service of Ukraine with Other State Authorities and Citizens of Ukraine |
| title_full_unstemmed | Administrative and Legal Principles of Interaction of Customs Posts of the State Fiscal Service of Ukraine with Other State Authorities and Citizens of Ukraine |
| title_short | Administrative and Legal Principles of Interaction of Customs Posts of the State Fiscal Service of Ukraine with Other State Authorities and Citizens of Ukraine |
| title_sort | administrative and legal principles of interaction of customs posts of the state fiscal service of ukraine with other state authorities and citizens of ukraine |
| topic | interaction of customs posts with state authorities administrative and legal principles customs posts customs control state fiscal service of ukraine. |
| url | http://visnyk.univd.edu.ua/index.php/VNUAF/article/view/253 |
| work_keys_str_mv | AT ovsidorenko administrativeandlegalprinciplesofinteractionofcustomspostsofthestatefiscalserviceofukrainewithotherstateauthoritiesandcitizensofukraine |