The dissertation is devoted to determination of directions of development of anticorruption policy in customs bodies and provision of recommendations on measures to prevent corruption crimes committed during customs procedures.
It is analyzed the level of scientific development of the problem of counteraction to corruption and its manifestations in the customs sphere. It was revealed that the customs sphere occupies leading positions in the national and international ratings of corruption, and the implementation of customs procedures is the most corrupt genius of the activities of customs authorities.
The criminological concept of corruption crimes in the field of customs procedures implementation is developed, which means a set of crimes committed by officials of customs authorities in connection with the implementation of customs formalities, in order to obtain unlawful benefits. In the direction of criminal encroachment, these crimes are divided into three categories: a) obtaining unlawful benefits for concealing customs fraud and violations of customs rules; b) extortion of unlawful benefits for the unhindered passage (speed) of customs control and customs clearance of goods and vehicles; c) obtaining of illegal benefits for the passage of objects of smuggling and other prohibited goods for import into the customs territory of Ukraine through the customs border of Ukraine. It is outlined the range of corruption crimes committed during the implementation of customs procedures.
The criminological description of corruption crimes committed in the field of customs procedures, according to which the annual increase in the level of these crimes is noted, the structural predominance of criminal offenses at the points of passage of automobile and maritime traffic, during the implementation of customs control and customs clearance procedures of goods and vehicles in modes «import», «export» and «temporary import».
According to the results of the study of the person of the corruption official, the highest criminal activity of officials of the inspectorate of customs bodies, as well as the hidden role of the heads of separate structural units, as organizers of corruption schemes at the level of regional customs and the central apparatus of the State fiscal service of Ukraine have been reported.
The corruption-related factors in the customs sphere are identified. The corruption-related risks in the activities of customs authorities and their officials are determined, among them the low level of professional integrity, inadequate personnel management, inadequate efficiency of information and analytical work, poor pay conditions, lack of anticorruption program in customs authorities, traditions of bribery at customs are of decisive importance and corporatism in concealing corruption crimes.
A list of corruption risks has been developed in terms of types of customs procedures and stages of customs formalities, indicators of such risks have been identified and the level of their risks assessed. It is proposed to create a software and information complex for identifying the risks of committing corruption offenses and crimes on the results of customs control, customs clearance, and also the collection of customs payments.
It is determined that the strategic goal of preventing corruption crimes in the customs sphere is to protect the interests of the state and business from corruption at customs through the creation of an effective system for preventing corruption offenses and crimes in the customs authorities. The tactical aim is to minimize corruption risks in the activities of persons authorized to carry out customs procedures and reduce the level of corruption crimes committed during customs procedures.
The main directions of development of anticorruption policy in the customs sphere are offered. Among them, the main role is played by the creation of electronic customs for integrated management of all processes and procedures taking place in the customs sphere, as well as the reduction of bureaucratic influence on the incomes and expenses of foreign economic entities. The mechanism for monitoring the activities of officials of customs authorities during customs procedures, as well as ways of exposing corruption offenses, is to be improved.
It is proposed a set of measures for limiting and eliminating the risks of committing corruption offenses at various stages of customs procedures.
Prevention of the risk of committing corruption crimes at the stage of collection of customs payments includes improving the filling of the registers of persons engaged in transactions with goods, the creation of joint databases for tax and customs authorities, the transfer of customs audit activities to the post duty stage (after release of goods in free circulation), strengthening cooperation of tax and customs audit units.
