The thesis for a PhD degree in Specialty 281 – Public Administration. – Lviv Regional Institute for Public Administration of the National Academy for Public Administration under the President of Ukraine, Lviv, 2021.
The theoretical approaches to understanding the organizational and legal mechanisms of customs control are substantiated in the dissertation. The conceptual and categorical apparatus of the research is specified, in particular the concepts of control and customs control in the context of state-administrative relations. It is noted that control plays an important role in the process of efficient use of resources and reducing the negative consequences of irrational actions of the object of management. The analyzed variety of definitions of control indicates the contradictions in the understanding of scientists and requires the regulation, the author's justification for the content of the category «control», in particular «customs control» is set taking into account the development of Ukrainian science and customs.
The author proposes that customs control be understood as a set of means, measures, actions and operations of specialized authorized bodies aimed at preventing offenses in the field of crossing goods or vehicles across the customs border, prevention of customs commercial fraud aimed at smuggling, protection of state and public security, implementation of customs operations related to customs control and compliance with customs legislation.
The EU-Ukraine Association Agreement has set a number of requirements for joint border control by all participants. Currently, the internal transformation of customs authorities is taking place in order to fulfill their obligations, these changes are focused on organizational restructuring and legal regulation of customs operations. This led to a certain focus of work, namely: the study of organizational and legal mechanisms for customs control in Ukraine through the prism of European integration processes. The implementation of customs control in the departments of the customs service in recent years, the evolution of state customs control of Ukraine are examined in this work and there are proposed the ways to improve legal and organizational mechanisms for customs control in Ukraine, taking into account international requirements for joint border control in the context of the EU-Ukraine Association Agreement.
It is revealed that the common borders of Ukraine and the EU mean that relations between the sides should be established in the field of cross-border cooperation, settlement of border relations, development of customs policy, which is able to ensure effective contacts between the sides. It is considered that the main customs policy is the regulatory framework, which is designed to regulate issues related to the establishment of customs duties, the crossing of goods across the customs border, the development of customs tariffs and cooperation in customs regulation, etc.
It is determined that the main elements of customs control are the subject, object and subjects, inherent functions such as information, analytical, stabilizing, law enforcement, preventive and educational. Forms and methods of customs control in their close interaction are singled out. It is emphasized that the implementation of customs control should be based on those principles that will ensure its greatest effectiveness. It is noted that control activities are based on certain principles, the key ones of which are legality, efficiency, completeness of coverage and responsibility of controlling entities for the effectiveness of the customs control system and economic entities for the consequences of control actions.
The historical stages of reforming the customs service of Ukraine from the collapse of the Soviet Union to the present have been studied. The evolution of customs control in the transfer of authority to manage customs services from the Ministry of Revenue and Duties to the State Fiscal Service, the Ministry of Finance, leaving the vertical - the central office of the State Customs Service of Ukraine – regional customs – customs at the direct border crossing (territorially, air or water ones).
It is emphasized that in the system of customs control in Ukraine the key subject of the organization of activity is the State Customs Service of Ukraine. It is designed to implement the customs policy of the state and to carry out customs in the context of globalization processes. The customs service affects the social, economic, political and other spheres of human life in the country.
The legal mechanism of customs control in Ukraine is studied. It is determined that the normative and legal bases of customs control are enshrined in international agreements, the Constitution and laws of Ukraine, normative acts of the President of Ukraine, the Cabinet of Ministers of Ukraine, acts of the State Customs Service and other central executive bodies.
