SOME ASPECTS OF ORGANIZATIONAL AND LEGAL FORMS OF ACTIVITY OF THE CUSTOMS OF THE STATE PHYSICAL SERVICE OF UKRAINE

Abstract

Purpose is to study, distinguish and classify of the directions of improvement of the system of counteracting customs offenses, as well as to establish the relationship between them and factors of influence on this system. Methodology of research. The research is based on the use of general scientific and specific methods of scientific research. In this case, the author relies on the fundamental theoretical and methodological positions, developed by domestic and foreign legal and economic sciences. In particular, according to the requirements of the dialectical method, the improvement of the system of counteraction to customs offenses is considered as a dynamic process, the results of which depend on the complex influence of socially significant factors. The use of the causal method has led to the conclusion that political, economic, social, ideological, cultural and ethical, spiritual, legal, and organizational- technical directions of improvement of this system exist. The use of a comparative method using statistical data made it possible to conclude that the interdependence between the influence in various directions (in particular, ideological, cultural, ethical, spiritual) on the system of prevention and counteraction to customs offenses and the level of offenses in different time periods. The graphical method is used to visualize the results of the study. Findings. The main factors influencing the level of counteracting customs offenses were investigated. The system of prevention and counteraction of customs offenses is considered as an element of the legal system of the state and the established rule of law. The main directions of improvement of the system of prevention and counteraction of customs offenses were determined. It was been established that the improvement of this system can and should be carried out in the political, economic, social, ideological, cultural-ethical, spiritual, legal, and organizational-technical directions. It was emphasized on the need to implement measures in each of the identified areas, since only a comprehensive, balanced and mutually agreed approach to improving the system for counteracting customs offenses will lead to the desired result of reducing the level of such offenses. On the basis of a comparative analysis of statistical data and other factors, it was concluded that the positive manifestations of citizens' legal consciousness, the motivation to act virtuously, in accordance with European standards, gave the highest positive result in counteracting a customs offense. Attention was drawn to the fact that ignoring or formal approach to activities, at least in one direction, will minimize the results of work in other areas. Originality. The author's classification of the main directions of improvement of the system of counteracting customs offenses was been carried out. The necessity of the complex approach to the process of improvement of the given system was proved. Practical value. The results of the study can be used during the preparation of state programs, plans, systems of measures to counteract customs offenses. A clear classification of the main directions provides an opportunity to apply effective measures to increase the level of legality when performing the state customs business.