http://biblio.umsf.dp.ua/xmlui/handle/123456789/4565 Tue, 07 Apr 2026 20:02:33 GMT 2026-04-07T20:02:33Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/4583 Название: ОРГАНІЗАЦІЙНО-ПРАВОВІ ЗАСАДИ МИТНОГО ТА ПОДАТКОВОГО КОНСУЛЬТУВАННЯ: ПОРІВНЯЛЬНИЙ АНАЛІЗ Авторы: МІЩЕНКО, І.; MISHCHENKO, I. Аннотация: Customs and tax consultancy is an effective way to prevent crimes, improve communication and establish the partnership between public administration and business community. That is why both of them are important for the state economy, maintaining the authority and enhancing the credibility of the public bodies of Ukraine. The purpose of the study is to analyze and compare the legal regulation and organization of the customs and tax administrations consulting activities in order to identify certain gaps, collisions and other related problems as well as to offer the ways of solving them. As a result of the comparative analysis of the customs and tax consulting procedure it has been determined that the legislator approaches to legal regulation of both types of consultation are different. It has also been proved that some similar provisions of the Customs and Tax Codes are implemented quite differently. In fact, the first ones are not implemented at all. This comparison made it possible to identify an incorrect determination of the subjects entitled to request a customs consultation as well as subjects providing such a consultation. The proposal to increase the range of the subjects requesting a customs consultation was made. The need to establish the standards of the request of a customs consultation, the content of the last one as well as the bases for refusing to provide a consultation were proved. The absence of legal procedure of the generalized customs consultancy has been detected. It was proposed to adopt related Order by the Ministry of Finance following the example of the tax one. Thu, 09 Dec 2021 00:00:00 GMT http://biblio.umsf.dp.ua/xmlui/handle/123456789/4583 2021-12-09T00:00:00Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/4582 Название: ФАКТОРИ, ЩО ВПЛИВАЮТЬ НА ПЕРЕГОВОРИ ПРО УКЛАДАННЯ УГОДИ ПРО ВЗАЄМНЕ ВИЗНАННЯ ПРОГРАМ УПОВНОВАЖЕНИХ ЕКОНОМІЧНИХ ОПЕРАТОРІВ: ОГЛЯД ЛІТЕРАТУРИ Авторы: ФАМ, Т. З.; Mr PHAM, T. D. Аннотация: This paper will review relevant literature with the aim to identify potential factors in the negotiation process of mutual recognition agreements/arrangements (MRA) of authorised economic operator (AEO) programs for future research. AEOs are defined in the the SAFE Framework of Standards to Secure and Facilitate Global Trade (SAFE Framework)as those companies or individuals who meet specified compliance standards and show a demonstrated commitment to supply chain security. Meanwhile, MRAs are the means through which two Customs administrations recognise each other’s validation and authorisations of AEOs and agree to provide mutual trade facilitation benefits to their AEOs. Negotiationappears to be a common activity in modern society. After the terrorist attacks on 11th September 2001 in the United States (US), the international community has witnessed an emerging type of international negotiation which is the negotiation to reach an AEO MRA. The review of literature concludes thatthere appear to be challenges that exist in AEO MRA negotiations. Those challenges are associated with many factors in negotiations, such as political will, trust (or confidence) in trading partners’ regulation environment,etc.Therefore, there is a need for an future empirical research for further understanding of how and to what extent these factors impacting on such negotiation process and outcome Thu, 09 Dec 2021 00:00:00 GMT http://biblio.umsf.dp.ua/xmlui/handle/123456789/4582 2021-12-09T00:00:00Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/4581 Название: Implementation of integrated customs risk management in Ukraine Авторы: Razumei, H.; Razumei, М. Аннотация: The article is devoted to the peculiarities of implementation of integrated customs risk management in Ukraine. The authors analyze the basic principles and requirements of international standards for the customs risk management. The stages of customs risk management formation in Ukraine and prospects of its development are determined. Attention is paid to the implementation of international enforcement information systems to ensure compliance with the legislation throughout the supply chain. The role of forming the maturity of risk management is emphasized for the implementation of integrated risk management in the customs authorities. The ways of implementation of integrated customs risk management are offered and an innovative model of integrated risk-management in the activity of customs bodies of Ukraine is developed on base the quality management, change management and knowledge management. The use of different types of benchmarking in the implementation of the proposed model is seen as an effective tool for improving the efficiency of all activities and management of the customs system. Thu, 09 Dec 2021 00:00:00 GMT http://biblio.umsf.dp.ua/xmlui/handle/123456789/4581 2021-12-09T00:00:00Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/4580 Название: ПРАВОЗДАТНІСТЬ, ОРГАНІЗАЦІЙНА СТРУКТУРА, ПРИВІЛЕЇ ТА ПІЛЬГИ РАДИ МИТНОГО СПІВРОБІТНИЦТВА Авторы: ПЕРЕПЬОЛКІН, С.; PEREPYOLKIN, S. Аннотация: Representatives of the theory and practice of most of the world are interested in activities of The Customs Cooperation Council, also known as the World Customs Organization. Because the Customs Cooperation Council is a universal multilateral international organization in the field of customs affairs, the members of which as of December 2019 there are 183 independent participants in international customs relations. In view of this, the article analyzes the legal capacity, privileges and immunities of the Customs Cooperation Council and investigates its internal institutional structure, based on a thorough elaboration of the text of the Convention on the Establishment of the Customs Cooperation Council of 15 December 1950, of the official sites of the Customs Cooperation Council and the Organization of Customs United Nations, as well as scientific and educational works of Ukrainian and foreign scientists. Based on the results of the study, the following results were obtained. The legal capacity, privileges and immunities of the Customs Cooperation Council are limited, functional in nature, that is, they are granted with the aim of achieving the goals and tasks set for the organization, as well as fulfilling the functions assigned to it. It is appropriate to divide the capacity of the Customs Cooperation Council into international legal and private legal. The privileges and immunities of the Customs Cooperation Council are apppropriate to be classified into three groups: 1) the privileges and immunities conferred on the Council; 2) the privileges and immunities conferred on the officials of the Council; and 3) the privileges and immunities of the representatives of the members of the Council, as well as the advisers and experts who are with them. The internal institutional structure of the Customs Cooperation Council is formed by an extensive system of bodies, which can be classified into three types, namely: representative bodies (Council, General Political Commission and Financial Committee); administrative (General Secretariat); executive (Standing Technical Committee, as well as other committees, subcommittees and various working groups). Tue, 09 Nov 2021 00:00:00 GMT http://biblio.umsf.dp.ua/xmlui/handle/123456789/4580 2021-11-09T00:00:00Z