Administrative and legal principles of the state customs service in the field of corruption prevention

Abstract

The article examines the administrative and legal principles of the State Customs Service of Ukraine in the field of corruption prevention, which is a relevant issue for ensuring the effective functioning of the customs system of Ukraine and the formation of a high level of trust in state institutions. The issue of combating corruption in the customs system is complex, as it covers various aspects of the organization of the work of customs authorities, regulatory and legal support and international cooperation, international legislation in the field of combating corruption in customs authorities is analyzed. Attention is paid to the consideration of typical types of corruption that arise in customs authorities, their factors, negative consequences and countermeasure strategies are identified, a theoretical and legal analysis of such a complex category as the competence of customs authorities in the field of combating corruption is conducted, and the author’s vision of the main principles of creating a system for preventing corruption manifestations by amending the current legislation regulating the sphere of customs relations to improve the general state of customs security in Ukraine is formed.

In the above context, it is relevant and appropriate to conduct scientific research on ensuring the transition of the domestic regulatory and legal system to European standards for combating corruption, as one of the reliable ways to properly ensure customs security. The implementation of the specified procedure, in our opinion, currently requires additional research and substantiation of individual conceptual and categorical elements of the system of theoretical and legal regulation of relations for combating corruption in the customs sphere to strengthen customs security. Prospects for further research are to determine the directions of administrative reform in Ukraine, review the powers, tasks and functions of financial control bodies, further analysis and improvement of basic legal concepts that ensure the state of legality in the sphere of customs security.