The individuals carrying goods for commercial use: the types of legal regulations
Journal Title: Правова позиція - Year 2016, Vol 2, Issue
Abstract
This paper examines the current state of customs legislation that regulates the movement of natural persons across the customs border of items for their commercial use. It is determined that citizens often impair the regulation in the field of customs and sometimes abuse their right and move it under the guise of personal effects and goods for personal use – goods for commercial purposes. It is found that, in practice, employees of revenues and fees have effective mechanisms to influence and control the movement of this kind of products. Besides, it is analyzed the scientific and practical aspects of the matter, the provisions of the legislation of Ukraine and suggested possible mechanisms of administrative influence and control over the regulation of these social relations. The author developed criteria that may indicate movement of individuals items through customs border of Ukraine for commercial purposes and the ways of improving the current customs legislation. These proposals for improvement of interaction of income and charges with the protection of state borders in the process of control and analytical functions that minimize the evasion of customs duties by citizens, reduce abuses by officials of the revenue and charges and have a positive impact on the replenishment of the country
Authors and Affiliations
І. І. Хараїн
Keywords
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