Bernadin V. Administrative and legal counteraction to offenses in the field of circulation of excisable goods

The dissertation examines administrative and legal counteraction to offenses in the field of excisable goods, legal support, international experience, system of subjects of such counteraction and their powers, defines the concepts and elements of the mechanism of administrative and legal counteraction to offenses in the field of excisable goods. the characteristic of administrative responsibility for offenses in the sphere of circulation of excisable goods is given and features of proceedings concerning this category of offenses are considered. It is emphasized that the urgency of the topic is due to the increase in the facts of illegal production, import of excisable goods into the customs territory of Ukraine with the assistance of law enforcement officials. At the same time, in order to prevent threats to the growth of the illegal market of excisable goods, there is a need to improve legislation on the administrative and legal status of entities authorized to combat offenses in this area, as well as defining the principles of administrative responsibility. Union. The need to analyze organizational and legal measures to combat offenses in the sphere of excisable goods to determine the most reasonable, high-quality ways to use positive foreign experience in domestic legislation to improve the effectiveness of combating such offenses in conditions of insufficient resources, as public administration reform the final range of authorized entities to combat offenses in the field of circulation of excisable goods. The sphere of circulation of excisable goods as an object of administrative and legal regulation is studied, on the basis of which the classification of this type of goods into the following main groups is proposed: goods, the consumption of which is harmful to human health; goods, without the consumption of which it is impossible to do both in the household and in industry, business; goods, the consumption of which is not mandatory in the household, and the level of production and circulation of these goods in the vast majority depends on both the tax rates on these goods and the level of purchasing power of the population.