INFORMATIONAL COOPERATION BETWEEN CUSTOMS ADMINISTRATIONS AND CITIZENS ON THE PASSING OF GOODS, WHICH ARE MOVING (SENDING) ACROSS THE CUSTOMS BORDER: THEORETICAL PRINCIPLES AND INTERNATIONAL EXPERIENCE
Abstract
Purpose is to conduct an analysis of the information interaction between customs administrations and citizens, in particular by studying international experience of informing and consulting citizens by customs authorities. Methodology of research. In the process of research, the following methods were used: dialectical and abstract- logical (knowledge of the essence, features of the use of information interaction between customs administrations and citizens); bibliographic (studying and processing of scientific sources devoted to the introduction and development of information media by the customs authorities); systematic synthesis, comparison (assessment of foreign experience in bringing information to citizens about customs rules and customs legislation); analytical (analysis of the typology of interaction of customs administrations with citizens on issues of goods passing through the customs border). Findings. The information interaction between customs administrations and citizens on customs issues was investigated. There are 2 elements of such interaction: information and counseling. The types of distribution of information are analyzed. The concept of «proof of information» is given. It is noted that in order to unify the legal regulation of the use of objects by which the information manager disseminates information it is necessary to use the term «means of informing». It has been found out that it is necessary to eliminate the contradictions between the law enforcement practice of disseminating information by the customs administration and the theoretical approaches to the mentioned problem. Originality lies in the proposed classification of administrative forms of information provided by customs administrations. Practical value is the study of international experience in informing citizens about customs issues by customs administrations. The results of the study can be used by public authorities, in particular, within the framework of the SFS of Ukraine, to improve the mechanism for the exchange of information between citizens and the customs administration.
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