Genesis category «customs procedure» in legislative and scientific contexts
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2014, Vol 25, Issue
Abstract
The purpose of the article – the study of etymology categories of «procedure», «regime», «customs procedure», «customs regime» and identifying the relationship between them in both domestic and foreign laws. This paper analyzes the etymology of the categories of «procedure», «regime», «customs procedure» and «customs regime» and the relationship between them. The authors proposed two approaches to the interpretation of the category of «customs procedure»: legal and scientific. In the article the comparative characteristics of customs terms under domestic and international law. Proposed to amend the Customs Code of Ukraine to harmonize the category of «customs procedure» with international standards.
Authors and Affiliations
Ivan Berezhnyuk, Igor Nestoryshen, Olena Nelipovich
Keywords
Related Articles
- EP ID EP355414
- DOI -
- Views 99
- Downloads 0
Involvement of Youth Potential in Intellectual Labor
The essence and features of intellectual and innovative potential of youth in the context of the intellectual business development have been considered in the article. The tendencies of youth employment in the labor of U...
Organizational aspects of cost management information system of agricultural enterprises
The aim in writing the publication put justify such elements of management accounting on farms as an object or organization An examination of typical farms For organizational structure of management information system co...
The Development of Approaches to the Standardization of Performance of Assurance Engagement Other than Audit or Review of Historical Financial Information
The aim of this study is substantiation of the ways of development of national practice of standardization the performance of assurance engagements other than audits or review of historical financial information, determi...
The Development of Farming in the Central Regions of Ukraine During its Independence
The purpose of this study is to investigate the trends of development and current state of farming in the central regions of Ukraine. According to the statistics there are 39,428 farms in Ukraine, 11013 of which are in t...
Theoretical Basis of Financial Risk Management of Enterprise
The purpose of scientific investigation is substantiating theoretical bases of financial risk management of enterprise. To achieve it necessary to reveal the essence of the term «financial risk management» and define the...