Поняття ти види юридичної відповідальності за контрабанду товарів
Дата
2023
DOI
https://doi.org/10.32782/EP.2023.4.33
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Назва журналу
Номер ISSN
Назва тому
Видавець
Європейські перспективи. - 2023. - № 4. - С. 209-214
Анотація
У статті, спираючись на аналіз наукових поглядів вчених, запропоновано авторське визначення понять «контрабанда» та «юридична відповідальність». Виокремлено адміністративну та кримінальну відповідальність
за контрабанду товарів. Акцентовано увагу на тому, що в сучасних умовах, в яких знаходиться українська держава, нагальним питанням є посилення юридичної відповідальності за порушення митного законодавства взагалі, та за контрабанду товарів зокрема.
In the article, based on the analysis of the scientifi c views of scientists, the author's defi nition of the concepts of «contraband» and «legal responsibility» is proposed. Administrative and criminal liability for smuggling of goods is distinguished. Attention is focused on the fact that in the modern conditions in which the Ukrainian state is, an urgent issue is the strengthening of legal responsibility for violations of customs legislation in general, and for smuggling of goods in particular. It is argued that the smuggling of goods is an illegal activity aimed at the illegal movement of goods across the border without the appropriate customs clearance and payment of mandatory taxes. fees and payments. This includes evasion of customs duties, importation of prohibited goods or goods that have not been properly declared. Smuggling is often accompanied by corruption and can lead to serious economic and social consequences for the country. It has been proven that under legal responsibility for the smuggling of goods it is most appropriate to understand the negative legal reaction on the part of the state to the illegal behavior of individuals and/or legal entities in the sphere of importing or exporting goods abroad, which involves the application of measures to violators with the aim of depriving them of certain social benefi ts or values. It was established that in the modern conditions in which the Ukrainian state is, an urgent issue is the strengthening of legal responsibility for violations of customs legislation in general, and for smuggling of goods in particular. This is explained by the fact that today the legislator must create the most favorable conditions for the development of the economy, as well as the maximum fi lling of the state budget, which will allow Ukraine: fi rst, to defeat the enemy faster; secondly, to more actively introduce reforms in the fi eld of European integration.
В статье, основываясь на анализ научных взглядов ученых, предложено авторское определение понятий «контрабанда» и «юридическая ответственность». Выделена административная и уголовная ответственность за контрабанду товаров. Акцентировано внимание на том, что в современных условиях, в которых находится украинское государство, насущным вопросом является усиление юридической ответственности за нарушение таможенного законодательства и за контрабанду товаров в частности.
In the article, based on the analysis of the scientifi c views of scientists, the author's defi nition of the concepts of «contraband» and «legal responsibility» is proposed. Administrative and criminal liability for smuggling of goods is distinguished. Attention is focused on the fact that in the modern conditions in which the Ukrainian state is, an urgent issue is the strengthening of legal responsibility for violations of customs legislation in general, and for smuggling of goods in particular. It is argued that the smuggling of goods is an illegal activity aimed at the illegal movement of goods across the border without the appropriate customs clearance and payment of mandatory taxes. fees and payments. This includes evasion of customs duties, importation of prohibited goods or goods that have not been properly declared. Smuggling is often accompanied by corruption and can lead to serious economic and social consequences for the country. It has been proven that under legal responsibility for the smuggling of goods it is most appropriate to understand the negative legal reaction on the part of the state to the illegal behavior of individuals and/or legal entities in the sphere of importing or exporting goods abroad, which involves the application of measures to violators with the aim of depriving them of certain social benefi ts or values. It was established that in the modern conditions in which the Ukrainian state is, an urgent issue is the strengthening of legal responsibility for violations of customs legislation in general, and for smuggling of goods in particular. This is explained by the fact that today the legislator must create the most favorable conditions for the development of the economy, as well as the maximum fi lling of the state budget, which will allow Ukraine: fi rst, to defeat the enemy faster; secondly, to more actively introduce reforms in the fi eld of European integration.
В статье, основываясь на анализ научных взглядов ученых, предложено авторское определение понятий «контрабанда» и «юридическая ответственность». Выделена административная и уголовная ответственность за контрабанду товаров. Акцентировано внимание на том, что в современных условиях, в которых находится украинское государство, насущным вопросом является усиление юридической ответственности за нарушение таможенного законодательства и за контрабанду товаров в частности.
Опис
Ключові слова
юридична відповідальність, контрабанда, митне законодавство, адміністративна відповідальність, кримінальна відповідальність, legal responsibility, smuggling, customs legislation, administrative responsibility, criminal responsibility, юридическая ответственность, таможенное законодательство, административная ответственность, уголовная ответственность
Бібліографічний опис
Подорожній, Є. Ю. Поняття ти види юридичної відповідальності за контрабанду товарів / Подорожній Євген Юрійович // Європейські перспективи. - 2023. - № 4. - С. 209-214. - DOI: https://doi.org/10.32782/EP.2023.4.33.