SAFEGUARDS AGAINST VIOLATIONS OF CUSTOMS RULES IN THE MODERN CONDITIONS OF THE FORMATION OF THE FISCAL SPACE OF UKRAINE

Abstract

A reliable protection of the vital interests of Ukraine depends on the development of a scientifically sound concept of customs security and a mechanism for its implementation, enacting legislation in the field of customs and coordinating the activities of state administration bodies in practice, in order to prevent, detect and eliminate actual and potential internal and external threats. The priority direction for Ukraine is the protection of economic interests by means of security of customs in general. The paper discusses the forms in which violations of customs rules occur and their social impact is considered. The measures are analyzed to identify and stamp out violations of customs rules. The main directions of efforts to ensure customs security have been out-lined.

Keywords

• customs security
• violation of customs rule
• fiscal space