ECONOMIC AND LEGAL BASES OF ADMINISTRATION OF THE CUSTOMS-TARIFF MECHANISM

##plugins.themes.bootstrap3.article.main##

##plugins.themes.bootstrap3.article.sidebar##

Published: Jan 30, 2022

  Serhii Nenko

  Oleksii Fedotov

  Halyna Shchedrova

Abstract

The subject of the study is public relations in the field of administrative and legal regulation of the customs and tariff mechanism of foreign economic activity. Methodology. The instrumental and methodological apparatus of the research is formed by the applied methods of economic analysis of the activities of organizations, statistical methods, selective observation, the method of economic modelling, grouping, generalization, expert assessments, methods of economic theory, marketing, etc. The aim of the article is to analyse the administrative and legal aspects of the mechanism of customs and tariff regulation in modern conditions in Ukraine and the world. The research results in a comprehensive consideration of the system of administrative and legal regulation of the customs tariff mechanism in Ukraine and the world, within which: the impact of the customs tariff mechanism on foreign economic activity is assessed; the modern foundations and principles of tariff benefits and protectionism policy are highlighted; the analysis of the administrative legislation of the studied area is carried out; weaknesses and problems of administrative and legal support of the customs tariff mechanism are identified, and ways of their solution are proposed. Conclusion. Customs and tariff regulation acts, on the one hand, as an effective regulator that promotes greater openness of the market, on the other - as the most common foreign trade instrument of protectionism. Therefore, improving the problems of customs and tariff regulation in modern conditions is simply necessary to overcome the crisis phenomena in the domestic economy and ensure the economic security of the state. After all, it requires the determination of the maximum level of tariff rates of import duties, which, under the normal functioning of the economy, will not increase and may be reduced in the future. Such plans may shock many sectors of the domestic economy. These primarily include agriculture, the food industry, the pharmaceutical industry, and the leather and shoe industry. Customs and tariff regulation is designed to promote the goals and objectives of foreign economic activity, as well as ensuring the security of the country and protecting national interests. The methods of customs and tariff regulation are more consistent with the nature of market relations and therefore play a major role in regulating foreign economic activity. In modern conditions, customs and tariff regulation can and should become an effective tool for mitigating and gradually overcoming crisis phenomena in the economy.

How to Cite

Nenko, S., Fedotov, O., & Shchedrova, H. (2022). ECONOMIC AND LEGAL BASES OF ADMINISTRATION OF THE CUSTOMS-TARIFF MECHANISM. Baltic Journal of Economic Studies, 8(1), 103-110. https://doi.org/10.30525/2256-0742/2022-8-1-103-110
Article views: 487 | PDF Downloads: 299

##plugins.themes.bootstrap3.article.details##

Keywords

customs regulation, tariff regulation, administrative and legal regulation, customs tariff, customs post, foreign economic activity, national economy, international economy, international law, administrative law

References

Averyanov, V. B. (2010). The principle of the rule of law in the sphere of law enforcement. Law of Ukraine. No. 3, pp. 72–79.

Andrew, O. F. (2014) Problems of administrative and legal support optimization of Public Administration in Ukraine at the present stage: scientific report / edited by O. F. Andryyk. Kyiv: Institute of state and law V. M. Koretsky National Academy of Sciences of Ukraine, 40 p.

Bakaeva, O. Y. (2015). Customs fiscal revenues: legal regulation / edited by N. I. Khimicheva. Moscow, 187 p.

Batychko, V. T. (2015). Customs law in questions and answers. Taganrog: Publishing House of TRTU, 304 p.

Berezhnyuk, I. G. (2019). Customs regulation of Ukraine: national and international aspects: monograph. Dnipro: Akademy of tax services of Ukraine, 543 p.

Bityak, Y. P., Bogutsky, V. V., & Garashchuk, V.M. (2000). Administrative law of Ukraine: textbook / edited by Y. P. Bityak. Kharkiv: Pravo, 520 p.

Chernyavsky, A. G. (2018). Customs law: textbook. Moscow: Publishing house "JUSTICE", 556 p.

Customs duty. Business dictionary (2022). Available at: http://www.businessdictionary.com/definition/customs-duty.html (accessed 01 March 2022).

Demin, Y. M. (2016). Legal bases of organization and implementation of customs legislation control in Ukraine: theoretical and practical problems of dis. doct. law science: 12.00.07. Moscow, 435 p.

Dodin, E. V. (2013). Functions and forms of a customs official Ukraine. Mytna sprava. No. 5, pp. 7–22.

Galaka, S. P., Grishutkin, O. M., Perepelitsa, G. M., & Sever, O. I. (2012). Export control in the international security system: textbook / Ed. O. M. Grishutkina. Moscow: KVITS publ., 368 p.

Gutsu, S. F. (2015). Problems of customs regulation in Ukraine in the context of European integration. Humanitarian magazine. No. 4, pp. 132–134.

Kivalov, S. V., & Kormich, B. A. (2012). Customs policy of Ukraine: textbook. Moscow: Law literature publ., 255 p.

Kolpakov, V. K. (1999). Administrative law of Ukraine: textbook. Kyiv: Yurinkom Inter, 736 p.

Komzyuk, V. T. (2013). Administrative and legal means of Customs implementation references: author's abstract of dis. cand. law. 12.00.07. H., 20 p.

Korneva, T. V. (2015). Modernization of the Customs Service of Ukraine in the context of European integration. Comparative and analytical law. No. 1, pp. 190–193.

Mazur, A. V. (2008). The concept of customs affairs: idea, content, legislative fixing. Customs business. No. 5, pp. 8–12.

Nozdrachev, A. F. (2017). Customs law: textbook / Nozdrachev A.F., Gravina A.A. and others; ed. by A.F. Nozdrachev. Moscow: Volters Kluver, 688 p.

Nastyuk, V. Y. (2018). Norms of customs law: theory and practice of application: monograph. Moscow: fact publ.

Official website of the State Statistics Service of Ukraine (2022). Available at: http://www.ukrstat.gov.ua/ (accessed 01 March 2022).)

Panko, T. A. (2017). Features of Customs and tariff protection in the context of Ukraine's association with the EU. Economy Of Ukraine. No. 5, pp. 23–24.

Priymachenko, D. V. (2007). Administrative activity of customs authorities in the sphere of implementation of the customs policy of the state: dis. Dr. law. science: 12.00.07. Dnipropetrovsk publ., 468 p.

Stelmaschuk, A. M. (2011). Improving the role of customs policy in the system protection of the internal market. Innovative economy. No. 6, pp. 279–286.

Mytnyi kodeks Ukrainy: Zakon Ukrainy vid 13 bereznia 2012 r. No 4495-VI [Customs Code of Ukraine: Law of Ukraine of March 13, 2012 No 4495-VI]. Ofitsiinyi visnyk Ukrainy. 2012. No 32. St. 1175. (in Ukrainian)

Podatkovyi kodeks Ukrainy: Zakon Ukrainy vid 02.12.2010 r. No 2755-VI [Tax Code of Ukraine: Law of Ukraine of December 2, 2010 No 2755-VI]. Ofitsiinyi visnyk Ukrainy. 2010. No 92, tom 1, stor. 9, st. 3248, kod akta 53775/2010 (zi zminamy). (in Ukrainian)

Pro Mytnyi taryf Ukrainy: Zakon Ukrainy vid 04.06.2020 r. No 674-IX [On the Customs Tariff of Ukraine: Law of Ukraine of June 4, 2020 No 674-IX]. Ofitsiinyi visnyk Ukrainy. 2020. No 55, tom 1, stor. 11, st. 1694, kod akta 99806/2020. (in Ukrainian)