Abstract
Smuggling has been proven to be a global threat to the economic security of each country. The authors have assessed the macroeconomic impact of smuggling on the current scale: GDP and work places. They discovered that the mechanism of administrative and legal prevention and counteraction to violations of customs rules, which is realized through the institution of administrative responsibility, appears to be independently-individual, along with other means of its legal protection. Herewith, it is worth to mention that administrative responsibility for violation of customs rules is the responsibility of a special authorized official or citizen, a regulated by the customs law norms, which resides in the awareness of guilt, illegality of actions in the area of customs legal order and, in case of sufficient grounds, ability to bear responsibility in the form of an administrative penalty, which is imposed by the customs authority or court. This shows that the object of administrative and legal prevention and counteraction to violation of the customs rules is specific and individualized. It sits in the area of social and economic relations. Administrative responsibility is an efficient means of offence prevention, including the ones, aimed at violation of the customs rules. It focuses on the prevention of any illegal behaviour. The measures of administrative prevention of the customs rules violation are characterized as the actions, applied by customs authorities, based on the provisions defined by customs legislation under the absence of customs law violations for their prevention and detection as well. They are one of the components of a complex mechanism used by the customs authorities to combat violation of the customs rules. They precede greater legal restrictions on the material and personal sphere of the offender’s personality, measures of administrative termination and responsibility.
Highlights
IntroductionThe problem of smuggling is one of the country’s major priorities in protecting its economic security
Economic security of a country is determined by a wide array of factors (e.g. Masood et al 2020; Chehabeddine, Tvaronavičienė, 2020).The problem of smuggling is one of the country’s major priorities in protecting its economic security
Due to its high profitability, the most common type of shadow business is the illegal transfer of excise goods across the customs border
Summary
The problem of smuggling is one of the country’s major priorities in protecting its economic security. Illegal entry of foreign goods reduces the demand for Ukrainian products, leads to liquidation of manufacturing facilities, decrease in the competitiveness of the Ukrainian enterprises in the domestic market, and their shift abroad. All those issues contribute to the reduction of personnel and wages funds. The mentioned threat reinforces itself through the policy of transnational corporations and criminal organizations, aimed at taking advantage of the criminal schemes in international economic activity, due to which the majority of financial flows remain untaxed and contribute to a significant expansion of the shadow economy
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