ЗАКОНОДАВЧЕ РЕГУЛЮВАННЯ ЗОВНІШНЬОЕКОНОМІЧНОЇ (МІЖНАРОДНОЇ) ДІЯЛЬНОСТІ

Abstract

The article is devoted to the study of issues of legislative regulation of foreign economic (international) activities of economic entities in Ukraine. First, the legal nature of international transactions is examined, in particular, the essence of the concept of foreign economic activity is studied, it is noted that the main normative acts that regulate foreign economic (international) activity in Ukraine are the Economic Code of Ukraine and the law of the same name. Attention is paid to the main principles of regulation of foreign economic activity contained not only in the domestic regulatory framework but also in interstate or supranational agreements (treaties, conventions). Also, based on the analysis of the existing regulatory framework, the subject composition of foreign economic activity is analyzed. The authors pay special attention to types of foreign economic activity. In particular, it is emphasized that the legislation of Ukraine contains a fairly wide list of permitted types of international transactions, while the list of prohibited transactions is exhaustive. In the basic Law regulating foreign economic activity, there is no direct ban on the implementation of international (foreign economic) operations with the russian federation, the analysis of other existing legal frameworks revealed that the main list of prohibitions concerns only information activities, and an embargo is imposed on russian imports. That is, foreign economic activity with the russian federation and Belarus remains completely unregulated in the conditions of martial law and ongoing aggression, and the existing restrictions and prohibitions are scattered over a multitude of norms, acts, and treaties, or remain in the plane of moral and ethical relations. Also, the authors emphasize the potential conflict of the use of the latest editions of the INCOTERMS rules, since the analysis of the existing Ukrainian legislative framework revealed that it does not have an official translation, interpretation of specifics, or normalization of the practice of applying these rules by Ukrainian business entities.