Features of administrative responsibility for violation of customs rules

Анотація

Introduction. The article is devoted to the analysis of the features and effectiveness of the application of administrative responsibility for committing a violation of customs rules in Ukraine, taking into account the current political situation and challenges related to armed aggression and the introduction of a legal regime of martial law in Ukraine. The aim of the study. The main goal of the study is the analysis of the application of administrative responsibility for committing a violation of customs rules in order to ensure the appropriate level of national security of Ukraine, taking into account the challenges of introducing martial law in the country. Method (methodology). A comprehensive approach was used for the analysis, which includes a review of legal acts, analysis of statistical data, and comparative analysis. The basis of the research is the methods of critical analysis, synthesis, as well as the methods of legal research to assess the effectiveness of countering the violation of customs rules due to administrative responsibility. The results. This study confirms the significant role of the appropriate level of customs security for ensuring the national security of Ukraine, as well as the presence in the national legislative field of a well-balanced algorithm for the imposition of administrative responsibility for violations of customs rules by subjects of customs relations. A number of features of administrative responsibility for violation of customs rules and the growth of these violations during the period of armed aggression and the introduction of the legal regime of martial law in Ukraine, which requires increased control over manifestations of corruption in the customs system, have been identified. It is suggested that further research on this issue focus on the analysis of the impact of international anti-corruption practices, create incentives to counter this type of violations for the sake of economic revival of the country after the war, and develop innovative mechanisms for detecting and eliminating violations of customs rules to stimulate socially responsible behavior of citizens and ensure the national security of Ukraine. Conclusions. The article contains an analysis of the features of administrative liability for violation of customs rules and an assessment of their effectiveness.

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