Prevention of corruption risks when performing customs procedures: types and concepts

Authors

DOI:

https://doi.org/10.61345/1339-7915.2023.6.23

Keywords:

prevention of corruption, state customs affairs, customs control, customs clearance, settlement of customs payments, classification, administrative and legal support

Abstract

The aim of the work is involves clarifying the theoretical and practical problems of preventing corruption risks in the implementation of customs procedures, the peculiarities of its definition of the essence and concept, and the selection of separate criteria for their classification within the limits of its customs and legal provision. The methodological basis of the study used a set of scientific research methods such as dialectical, formal-legal, systemic, hermeneutic, comparative-legal, empirical, etc. The content of individual categories “corruption”, “corruption risk”, “procedure”, “legal procedure”, “customs procedure”, “customs formalities” was clarified, the constituent elements of customs procedures were revealed. A proper definition of “corruption risk in the field of customs procedures” is proposed. It has been established that the customs procedure is a set of requirements that are determined by the implementation of customs control and customs clearance of goods and the peculiarity of paying taxes and customs payments, and the conditions of their implementation depend on a certain customs regime (that is, on the purpose, form and conditions of the movement of goods). It was determined that the institution of prevention of corruption risks in relation to violations of the established procedure for the implementation of customs procedures has its own specificity of legal support and is a separate subject of research in the science of customs law. It was found that the prevention of corruption risks in the implementation of customs procedures is a component of the prevention of corruption risks in the public administration of state customs affairs and is a separate part of the prevention of corruption in this area.   It was concluded that the corruption risk in the field of customs procedures is legal, organizational and other factors and reasons that generate, encourage (stimulate) corruption in the implementation of customs control procedures, customs clearance procedures, as well as tax and customs payment procedures and their order implementation. According to the prevalence, it is proposed to highlight the following corruption risks in the implementation of customs procedures in the activities of customs officials, namely: dishonesty of customs officials, the occurrence of a conflict of interests among customs officials, lack of control by the management of customs authorities, the presence of discretionary powers of customs officials etc.

References

Oliinyk D.O. (2018) Zapobihannia koruptsiinym zlochynam, shcho vchyniaiutsia pry zdiisnenni mytnykh protsedur [Prevention of corruption crimes committed during customs procedures]: monohrafiia. Kharkiv: Pravo, 200 р. [in Ukrainian].

Antykoruptsiina prohrama Derzhavnoi mytnoi sluzhby Ukrainy na 2020-2022 roky. [Anti-corruption program of the State Customs Service of Ukraine for 2020-2022]. Retrieved from: https://nazk.gov.ua/wp-content/uploads/2021/07/Antykoruptsijna-programa-Derzhmytsluzhby-1.pdf [in Ukrainian].

Shevchuk, O. (2020) Testing of drugs in the implementation of customs control in Ukraine: legal aspects / V. Shevchuk, O. Shevchuk, N. Matyukhina, D. Zatenatskyi, O. Chub. Georgian medical news. 1(298), 165–169.

Shevchuk O.M., Myleiko K.S. (2019) Elektronne deklaruvannia tovariv pry peremishchenni cherez mytnyi kordon Ukrainy: problemy pravorealizatsii. [Electronic declaration of goods when moving across the customs border of Ukraine: problems of legal implementation]. Law and society. № 3. 2. P. 117–123. [in Ukrainian].

Dmytriiev Yu. (2015) Koruptsiini ryzyky u diialnosti osib, upovnovazhenykh na vykonannia funktsii derzhavy [Corruption risks in the activities of persons authorized to perform state functions]. Visnyk. Pravo znaty vse pro podatky i zbory. 14 (14). Retrieved from: http://www.visnuk.com.ua/ua/pubs/id/8207?issue=209 [in Ukrainian].

Pro zapobihannia koruptsii [On prevention of corruption]: Zakon Ukrainy vid 14.10.2014 r № 1700-VII. Vidomosti Verkhovnoi Rady. 2014. № 49. St. 2056. [in Ukrainian].

Iurydychna entsyklopediia [Legal encyclopedia] (2003). V 6 t. / redkol.: S. Shemshuchenko ta in. K.: «Ukr. entsykl» im. M. P. Bazhana,T. 5. 736 p. [in Ukrainian].

Kuzmenko O.V. (2006) Administratyvnyi protses u paradyhmi prava [ Administrative process in the paradigm of law]: avtoref. dys. … kand. yuryd. nauk : 12.00.07. Kyiv, 2006. 32 p. [in Ukrainian].

Mytnyi kodeks Ukrainy [Customs Code of Ukraine]. zakon.rada.gov.ua Retrieved from: https://zakon.rada.gov.ua/laws/show/4495-17#Text]. [in Ukrainian].

Pro vdoskonalennia protsesu upravlinnia koruptsiinymy ryzykamy: nakaz Natsionalnoho ahentstva z pytan zapobihannia koruptsii 28 hrudnia 2021 roku № 830/21. [On improving the corruption risk management process]. Retrieved from: https://zakon.rada.gov.ua/laws/show/z0219-22#Text.

Koruptsiini ryzyky nadannia administratyvnykh posluh ta kontrolno-nahliadovoi diialnosti v Ukraini: analitychnyi zvit [Corruption risks in the provision of administrative services and control and supervision activities in Ukraine: analytical report]. 2021. [I. Koliushko, V.Tymoshchuk, O. Banchuk ... ta in.] ; Tsentr polityko-pravovykh reform, Fond «Demokratychni initsiatyvy». Retrieved from: https://minjust.gov.ua/m/str_21894 [in Ukrainian].

Buhaichuk L.K. (2017) Koruptsiini ryzyky: poniattia, klasyfikatsiia, metodolohiia otsinky, metody otsinky. [Corruption risks: concepts, classification, assessment methodology, assessment methods]. Retrieved from: https://univd.edu.ua/general/publishing/konf/31_03_2017/pdf/15.pdf [in Ukrainian].

Brachuk A. (2016) Katehoriia “mytni protsedury” v ukrainskomu zakonodavstvi: poniattia ta typolohiia [The category of “customs procedures” in Ukrainian legislation: concepts and typology]. Aktualni problemy polityky. 58. 241–250. [in Ukrainian].

Dudchenko V. V. (2019) Poniattia ta sutnist mytnykh protsedur vidpovidno do zakonodavstva Ukrainy [The concept and essence of customs procedures in accordance with the legislation of Ukraine]. Aktualni problemy vitchyznianoi yurysprudentsii. 6. 61–64. [in Ukrainian].

Koruptsiini ryzyky v diialnosti derzhavnykh sluzhbovtsiv [Corruption risks in the activities of civil servants]: roziasnennia Ministerstva yustytsii Ukrainy vid 12.04.2011 roku. Retrieved from: https://zakon.rada.gov.ua/laws/show/n0026323-11#Text [in Ukrainian].

Sachuk I.S. Mytni protsedury pry peremishchenni tovariv cherez mytnyi kordon Ukrainy riznymy vydamy transportu. [Customs procedures for the movement of goods across the customs border of Ukraine by various modes of transport]. Retrieved from: http://dspace.wunu.edu.ua/bitstream/316497/44300/1/%D0%A1%D0%B0%D1%87%D1%83%D0%BA_original_04022022_085203.pdf [in Ukrainian].

Harashchuk V.M. Dmytryk O.O., Fedchyshyn S.A. (2023) Peremishchennia tovariv cherez mytnyi kordon Ukrainy: okremi propozytsii shchodo udoskonalennia. [Movement of goods across the customs border of Ukraine: individual proposals for improvement]. Nauka i tekhnika sohodni. 12 (26). 27- 39. DOI: https://doi.org/10.52058/2786-6025-2023-12(26)-27-39 [in Ukrainian].

Downloads

Published

2024-03-14