Problem issues of qualification of illegal actions aimed at the non-declaring of goods, vehicles moving across the customs border of Ukraine
Journal Title: Правова позиція - Year 2017, Vol 1, Issue
Abstract
Systemic study of foreign economic operations and determination of their expediency, tracing of routes of movement of goods and vehicles, strengthening control over the implementation of foreign economic operations with some highly liquid products on a permanent basis is carried out by the State Fiscal Service of Ukraine. According to the results of the analysis of the detected attempts to smuggle goods and to minimize taxes on their import a systemic problem was detected related to the presence of goods in the trade on the territory of Ukraine customs clearance of which was not carried out, what has resulted the state budget not being fully remunerated by customs payments. One of the reasons for such a situation on the domestic market of imported goods is the use by unscrupulous subjects of foreign economic activity gaps in the current legislation and committing unlawful actions aimed at the non-declaring of goods and vehicles. In view of the above, the question of qualification of illegal actions aimed at the non-declaring of goods and vehicles transported through the customs border of Ukraine acquires relevance.
Authors and Affiliations
В. В. Ліпинський
Keywords
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