Mazur A. Organizational and legal fundamentals of customs control in Ukraine

The dissertation examines organizational and legal aspects of customs control in Ukraine. The paper analyzes the concept and legal basis of mechanism of organizing and exercising customs control in Ukraine. The essence and purpose of customs control as a legal form of customs activities arc investigated. The classification of types of customs control is suggested. Principles of customs control as a variety of state control are ascertained and defined. The forms of customs control are carefully analyzed the need for perfecting the is legal regulation is emphasized. The analysis of the risk of committing a customs offence and the method of audit are regarded as possible ways of optimizing customs control. Concrete proposals for perfecting legal regulation of control activities of customs authorities are formulated