Koptseva L. Financial control in customs

The dissertation is the first integrated research of theoretical and legal means of financial control in customs in the domestic financial legal and customs legal science. At the level of a thesis research the definition of "financial activities of customs authorities", "financial control in customs", "financial control over the declaration of goods crossing the customs border" are provided for the first time and their legal essence is clarified. The content of financial control in customs, methods and stages of financial control in customs, liability of legal relations arising in the implementation of financial control in customs and other aspects are investigated. Based on normative material and literary sources specific suggestions and practical recommendations for improving regulation of financial control in customs are formulated.