Radchenko O. The legal regulation of the customs payments in Ukraine

The dissertation is devoted to improvement of theoretical bases of legal regulation of customs payments, specification and deepening of conceptual apparatus of financial and legal science and system of financial and legal legal relations concerning customs payments, development of practical recommendations on development of financial and customs legislation. The essence of customs payments for financial and legal science gas been determined. Proposals have been developed to expand the subject of financial law in terms of customs duties. The state customs policy of Ukraine has been determined taking into account the latest trends of Ukraine’s integration into the EU. The essence of financial activity of customs bodies of Ukraine has been revealed. The classification of participants in customs relations for the application of simplified customs procedures and acceleration of customs clearance of goods depending on the level of risk. Conceptual provisions of the new state customs policy of Ukraine have been developed. A number of categories of financial and legal science in the context of improving the legal regulation of customs duties have been specified. The proposals for improving the legal support of financial activities of customs authorities have been developed. The customs control system has been improved through the introduction of the control stage after the release of goods from customs.