Some questions of administrative and legal status of customs bodies of Ukraine in terms of reform

Abstract

The administrative-legal status of custom authorities of Ukraine including changes to current legislation in light of carrying out the administrative reform in Ukraine is investigated in the article, normative-legal acts that obtain the administrative-legal status of custom authorities are determined and changes for their improvement are suggested.

The author gives his own determination of the term of administrative-legal status of custom authorities of Ukraine based on analyzing of scientific ideas of leading scientists, the author understands it as adjusted by administrative regulations complex juridical construction, which includes totality of connected structural elements, to be exact: legal platform of their activity, forms and methods of its realization, tasks, functions and aim of activity, their proxy, administrative rights and duties, that custom authorities have for immediate realization of state custom work, forming and realization of state custom policy, and also guarantee of their activity and responsibility.

Stated, that in present Ukraine lives in circumstances of administrative reform, that provides reformation of executive power authorities, including custom authorities, and that strongly influences on their administrative-legal status, especially, causes their transformation into income and tax authorities. Importance of tasks and functions, that are charged on custom authorities, cause the need of constant improvement of their administrative-legal status, including realization of reforms on purpose to make them suit to the European and world standards, and that’s tied with changing laws, other normative-legal acts, official instructions and relations, etc. In the article are cited basic normative-legal acts, which consolidate administrative-legal status of custom authorities of Ukraine, the most important of them is the

Custom codex of Ukraine, author points out separate defects of administrative legal regulation of the status of custom authorities, it is proposed to make changes to paragraph 544 of Custom codex in the part of determination of appointment of income and tax authorities, which is very narrowly determinates their appointment, proven the negative effect of made changes in the custom legislation because of administrative reform of terminology in the custom sphere regarding to denomination, status of custom authorities, which are renamed to “income and tax authorities”, which causes disorder in terminology, excludes the term “custom authorities” in normative acts, what is, on our opinion, unsuitable and inadmissible. Author also cites his own determination of the term “custom authorities”, we understand them as specially authorized state law-enforcing executive power authorities, which are cited with executive power in sphere of custom affair, and according to valid legislation realize custom control, custom registration and passage through the custom border of Ukraine of wares, transports, directly realize states custom affair and form and realize states custom policy.