Onischyk Y. Legal Regulation of Customs Relations in Ukraine and European Union Countries: Financial and Legal Aspects.

The thesis is dedicated to a complex study of financial and legal regulation of customs relations in Ukraine and European Union (EU) countries. We have determined a notion of customs relations, as well as their legal nature, characteristics, types and structure. In particular, we have examined financial and legal aspects of customs relations. We have defined financial and legal status of revenue and duties agencies in the field of implementing public customs policy. Particularities of legal regulations on customs duties have been analysed. We have defined specific character of currency values as a subject of customs relations. We have analyzed legislation of EU countries in the area of financial and legal regulations on customs relations. Financial and legal regulations on customs relations in Ukraine and EU countries have been compared from a legal standpoint. We have described conceptual approaches aimed at improving financial and legal regulation of customs relations in particular and customs legislation of Ukraine in general. We have set forth certain proposals as to improvement of customs and financial legislation of Ukraine.