ОРГАНІЗАЦІЙНО-ПРАВОВІ ЗАСАДИ МИТНОГО ТА ПОДАТКОВОГО КОНСУЛЬТУВАННЯ: ПОРІВНЯЛЬНИЙ АНАЛІЗ

Abstract

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.