Ways to improve legislation on financial and legal responsibility for violation of customs legislation
DOI:
https://doi.org/10.35774/app2020.02.022Keywords:
financial and legal liability, customs legislation, types of liability, financial and legal liability for violation of customs legislation, liabilityAbstract
The article is devoted to the issue of improving the legislation on financial and legal liability for violations of customs legislation in Ukraine. The analyzed legal framework for regulating the institution of financial and legal responsibility and, in particular, the legal support of this type of responsibility in the field of customs regulation, necessitates the identification of problematic aspects and the formation of areas for improvement of legislation in this area. Conclusions were made on improving the legislation on financial liability for violations of customs legislation.
Elimination of existing shortcomings will improve the functioning of the institution of financial and legal responsibility in the field of customs regulation, this requires: 1) clearly define at the legislative level that financial and legal liability may be applied for non-fulfillment or improper fulfillment of the obligation to pay customs duties and violation of the procedure for conducting foreign exchange transactions in the field of foreign economic activity; 2) to systematize at the legislative level financial offenses in the field of state customs; 3) to establish at the legislative level measures of financial and legal responsibility for committing financial offenses in the field of state customs; 4) determine at the legislative level specific financial and legal sanctions for each financial offense in the field of state customs; 5) regulate at the legislative level: the range of persons subject to financial liability; general conditions for bringing to financial responsibility; circumstances that preclude bringing a person to financial responsibility; forms of guilt in committing financial offenses; circumstances that exclude the guilt of a person in committing financial offenses; circumstances that mitigate and aggravate the responsibility for committing financial offenses in the field of state customs; 6) establish at the legislative level the procedure and rules of proceedings in cases of financial offenses in the field of state customs.References
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