Polischuk A. Features of formation, functioning and control of smuggling of customs authorities of the Crimea in 1920-s.

Object - the formation and activity of customs bodies of the Crimean Autonomous Soviet Socialist Republic in the 1920-ies. Purpose - scientific-theoretical analysis of the formation and development of the customs system in a regional context in relation to the concrete historical process of development of Ukraine. Methods - analysis, synthesis, description, explanation, historical, logical, comparative, structural and systematic, statistical. Defined legal basis for the formation and functioning of the customs authorities of the Crimean Autonomous Soviet Socialist Republic. On the basis of a wide range of archival and published sources reconstructed system of customs authorities of the Crimea and the nature of its evolution during the 1920s, analyzes the main activities of the Crimean customs and, in particular, forms and methods to combat smuggling. It is established that in a rigidly centralized totalitarian regime in the Soviet Crimean customs system has been significantly reduced, and its functions are reduced to a purely operational - checkpoint activity. Scope of use - learning process.