Legal Basis for Conducting of Special Operations in the Sphere of State Customs Affairs

Анотація

The article describes the content and essence of organizational and practical measures within the framework of special operations in the field of the state customs affairs. The historiography of the assignment of functional authority to the customs offices of the State Fiscal Service of Ukraine as to the implementation of the organizational and practical measures within the framework of the special operations in the field of the state customs affairs is investigated. On the basis of the analysis of the current legislation of Ukraine on the issues of the state customs affairs, an algorithm of carrying out of the special operations in the field of the state customs affairs is defined: operations «Excise duty» and operations «Border». It was established that the cooperation mechanism at the local level between the appropriate structural subdivisions of the head departments of the State Fiscal Service of Ukraine in the regions and the structural subdivisions of the customs offices of the State Fiscal Service of Ukraine in the field of detecting criminal and other violations in the tax or customs spheres is not adequately adapted to the legal requirements of the present. The author concludes that due to the specific character of the organizational and practical measures within the framework of carrying out of special operations in the field of the state customs affairs, the legal regulation of the specified issue requires a substantial revision of the legislation of Ukraine on issues of the state customs affairs.

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