Kalashnikova O. Administrative and Legal Principles of Using Information Technologies and Information Resources within State Customs Procedures of Ukraine

The author of the dissertation has presented theoretical generalization and a new solution to the scientific problem, which consists in determining the essence and peculiarities of implementing and using information technologies and information resources within state customs procedures of Ukraine. The essence and content of information technologies and informational resources within state customs procedures have been clarified. The author has determined the concept and has carried out the classification of principles of using information technologies and information resources within the customs procedures. The author has characterized the role and significance of implementing the principles of a “single window” during the realization of the customs control, as one of the most important ways of using information technologies and information resources. Regulatory acts that regulate the use of information technologies and information resources within the customs procedures have been systematized. The role and significance of international treaties in the system of normative and legal regulation of the use of information technologies and information resources within the customs procedures have been revealed. The author has singled out sub-legal regulatory acts, the subject matter of which is the use of information technologies and information resources within the customs procedures. International experience of legal regulation of the use of information technologies and information resources within the customs procedures has been generalized; and the possibilities of its implementation in Ukraine have been offered. Areas of improving the subjects of the customs control during the use of information technologies and information resources within state customs procedures have been worked out.