The Thesis presents a theoretical generalization and a new solution to the research problem, which lies in identifying the essence and revealing the characteristics of the administrative and legal foundations for organizing the activities of detectives of the Economic Security Bureau of Ukraine in the field of combating illegal circulation of excise goods, based on which to provide proposals and recommendations aimed at improving administrative legislation in this area.
It is established that excise goods are a category of goods defined by legislation, the production, import, sale and circulation of which are subject to a special tax and legal regime, which provides for the mandatory payment of excise tax. The special status of such goods is due to their fiscal significance, their impact on economic and social processes, and the need for the State to exercise enhanced control over their production and circulation.
It has been stated that excise goods, as an object of administrative and legal protection, constitute a category of goods defined by law, the production, transportation, storage, labeling, taxation, sale, and other circulation of which give rise to social relations of increased public legal significance and are ensured by a system of administrative and legal measures aimed at guaranteeing the legality of their circulation, protecting the State’s economic interests and consumer rights, and preventing administrative offenses.
The analysis of statistical data has been conducted, which made it possible to conclude that combating illegal circulation of excise goods has not only fiscal significance – related to ensuring excise tax revenues to the budget – but also serves as an important element in ensuring the State’s economic security, protecting fair competition, combating organized crime, and guaranteeing legality in the sphere of economic activity.
It has been established that combating illegal circulation of excise goods is a systematic, targeted effort by public administration bodies and other specially authorized entities, carried out through a comprehensive set of legal, organizational, economic, regulatory, customs, tax, law enforcement, and informational measures aimed at preventing, detecting, ceasing, and investigating offenses related to illegal circulation of excise goods; eliminating the causes and conditions facilitating such offenses; and minimizing their negative consequences in order to ensure the State’s economic security, completeness of excise tax receipt and protection of public interests.
