http://biblio.umsf.dp.ua/xmlui/handle/123456789/4568 2026-04-15T00:54:40Z 2026-04-15T00:54:40Z ВАГНЕР, О. WAGNER, O. http://biblio.umsf.dp.ua/xmlui/handle/123456789/4606 2021-12-13T13:58:55Z 2021-12-13T00:00:00Z

ІЗРАЇЛЬ: ТРАНСПОРТНІ ВИТРАТИ ТА МИТНІ ЗБОРИ – ЗА ВАШ КОШТ ВАГНЕР, О.; WAGNER, O. Purpose and methods. Sea freight prices have risen sharply, due to the COVID-19 crisis, global shortages of ships, declining competition in the field, and containers of contagious demand. In addition, there is a “Made of Israel” reason, since due to the congestion at ports in Israel, there are ships that prefer not to dock in Israel, and then the number of ships that can dock in Israel is even smaller. In Israel, the value for customs purposes includes the transportation costs, as in Singapore, and the majority of the states. On the contrary, the US, Australia and NZ, have chosen to exclude transportation costs, for customs value purposes. Results. The GATT valuation agreement sets out a number of rules regarding the way goods are valued for customs purposes, but it does not stipulate any binding rules regarding transportation. Therefore, the increase in transportation costs in Israel, leads to the increase in the value of goods for customs purposes, and to a further collection of customs duties. The Israeli law allows the state to facilitate importers and waive the extra customs duties, and similar and other facilitations have been made in the past, for example, in a war or strike situations. Conclusions. In my opinion, if the Second Lebanon War is an unforeseen event over which the importer has no control, as well as sanctions or strikes, then the interpretation of the law could be a little more flexible, and determined that a global COVID-19 crisis, shortage of ships, containers, to be considered as special circumstances over which the importer has no control. Therefore, all that is required is the flexibility and activation of goodwill on the part of the state, when interpreting the law, in order to relieve the importers from extra duties, caused by the COVID-19 crisis.

2021-12-13T00:00:00Z ШАБО, А. ТАКАЧ, Д. БАКАІ, К. П. SZABÓ, A. TAKÁCS, D. BAKAI, K. P. http://biblio.umsf.dp.ua/xmlui/handle/123456789/4605 2021-12-13T13:44:26Z 2021-12-13T00:00:00Z

УГОРЩИНА ТА КИТАЙ: ВИКЛИКИ Й РИЗИКИ, З ЯКИМИ СТИКАЮТЬСЯ ПОДАТКОВІ ТА МИТНІ ОРГАНИ ШАБО, А.; ТАКАЧ, Д.; БАКАІ, К. П.; SZABÓ, A.; TAKÁCS, D.; BAKAI, K. P. The objective of the study is to provide an overview of the current state of the Chinese-Hungarian trade policy, particularly taking into account the fact that Hungary is a member-state of the European Union, moreover its revenue authority will presumably face certain professional as well as quantitative challenges. The research study summarizes the findings available within the domestic and international academic literature, with special concern on the issues of Belt and Road Initiative (BRI) and its specific aims involving Hungary as one of the main railroad gateways of the container cargo-shipments. Besides, we shall also analyze the data of the Hungarian Central Statistical Office, furthermore the figures of the National Tax and Customs Administration. The aim of the “Eastern opening” of Hungary is to find new raw material resources and markets for the Hungarian corporations, since the economies to the west of Hungary are featured by high wages and shipment costs. It is no question that the focal point of the global economy has shifted towards the East in the 21st century, and Asia has become the continent with the biggest buyer’s market in the world. Based on this idea it is important to mention that the Eastern opening does not focus exclusively on the People’s Republic of China, but it also involves all the major regions (Majoros, 2008: 11), from the Caucasus region through the Balkans to the Arab world. The gross volume of the bilateral trade between China and Hungary rested on HUF 382 billion in 2001 based on the figures of Hungarian Central Statistical Office, and HUF 1 284 billion in 2010, while after a 4-year long drop it soared to HUF 1 700 billion by 2018 (data without Hong Kong and Taiwan). The rising figures also imply the transformation of the task system of the national revenue authority, furthermore with the necessity of tackling the growing number of new type of professional procedures related to human resources and customs administration. It can be observed that the national revenue authority does whatever it can within its framework to comply with the European expectations, among other issues by decreasing the customs procedures length, by implementing the so-called fair price policy, centralizing the customs locations, altogether contributing to the implementation of unitary and swift customs procedures. For the purpose of recognizing and tackling with the risks, it also shares tight cooperation protocols with the World Customs Organization as well as with the institutions of the European Union, for instance with the OLAF and the Europol.

2021-12-13T00:00:00Z ЛЕГКА, О. КРАСТІНС, А. В. LEHKA, О. KRASTINS, A. V. http://biblio.umsf.dp.ua/xmlui/handle/123456789/4604 2021-12-13T13:24:55Z 2021-12-13T00:00:00Z

ОСОБЛИВОСТІ МІЖНАРОДНОГО Й НАЦІОНАЛЬНОГО ДОСВІДУ ВРЕГУЛЮВАННЯ КОНФЛІКТУ ІНТЕРЕСІВ ТА ЗАПОБІГАННЯ ЙОМУ ЛЕГКА, О.; КРАСТІНС, А. В.; LEHKA, О.; KRASTINS, A. V. The purpose of the article is to analyze international and domestic regulations governing the activities related to the prevention and settlement of conflicts of interest, identify shortcomings in the legislation in this area and provide proposals for their elimination. Methods. The study used methods of analysis and synthesis to determine methods of constructive conflict of interest settlement, as well as to study the international experience of conflict of interest settlement in the civil service. Statistical and graphical methods are used to analyze the current state of conflict of interest. Modeling and forecasting to develop proposals to improve the procedure for preventing and resolving conflicts of interest. Results. The normative-legal acts of the national and international legislation, which regulate the activity in the direction of prevention and settlement of the conflict of interests, are analyzed. The main normative act of international law has been found to be the 2003 UN Convention against Corruption. In domestic legislation, the concept of “conflict of interest” was first enshrined in the Law of Ukraine “On Principles of Preventing and Combating Corruption” in 2011. It is most often studied as an element of the mechanism to prevent abuse of state power or as a principle of integrity of state power. It is determined that in the national legislation the conflict of interests is divided into potential and real, in the international legislative practice into obvious and potential. The main signs and causes of conflict of interest as a type of corruption-related offense are highlighted. It is stated that conflicts of interest and corruption cannot be considered in direct connection. Transparency International’s statistics on the Corruption Perceptions Index 2020, the report of the National Agency for the Prevention of Corruption for 2020 were studied, and it was substantiated that in Ukraine, despite anti-corruption reform, the overall level of corruption remains high. It is theoretically substantiated that the main mechanism for resolving a conflict of interest is its legal regulation at the level of law. The main directions for preventing and counteracting conflicts of interest are outlined. The positive experience of resolving conflicts of interest in the civil service in Germany and France is considered, whose anti-corruption policy is mainly aimed not at resolving conflicts of interest, but at preventing their occurrence. It is stated that in international practice there are three models of conflict of interest settlement: preventive, “difficult way”, compliance-based. Conclusions. It is concluded that counteracting the negative manifestations of conflicts of interest is possible only by defining the order of actions of civil servants in which it arose and by defining a clear mechanism for resolving conflicts. Proposals for amendments to the Law of Ukraine “On Prevention of Corruption” and the Code of Ukraine on Administrative Offenses were submitted.

2021-12-13T00:00:00Z Хурдей, В. Даценко, В. Чарнецкий, П. Khurdei, V. Datsenko, V. Czarnecki, P. http://biblio.umsf.dp.ua/xmlui/handle/123456789/4603 2023-08-29T06:48:27Z 2021-12-13T00:00:00Z

Маркетинг у митній діяльності Хурдей, В.; Даценко, В.; Чарнецкий, П.; Khurdei, V.; Datsenko, V.; Czarnecki, P. The situation in the Ukrainian economy continues to be difficult. The key to the growth and stabilization of the macroeconomic indicators of the economy should be the improvement of socio-economic and managerial strategies, so that the state can always set goals and achieve them most effectively. Since the Ukrainian economy is market-oriented, therefore, all state institutions involved in management should be adapted to the specifics of the market, including customs. The social and economic efficiency of customs activity characterizes the ratio of the amount of socially significant effect achieved and the amount of costs for its achievement. In this regard, there is a need to consider the issues and problems of customs activity from a slightly different point of view: the need to use marketing in customs activities as a system of measures aimed at improving the efficiency of the organization and activities of customs entities, which is due to the growing level of development of foreign economic relations between Ukraine and other states. In the theory and practice of marketing, the marketing issues of state institutions are not sufficiently developed and studied, which is due to the relevance of the article. The methodological basis of the article is a systematic and logical approach to substantiating the role of marketing in customs activities. The theoretical basis of the study is the scientific works of national and foreign scientists on the development of state marketing, customs administration, customs security and customs affairs. General scientific methods and techniques were used in the course of the work: monographic – for studying literature sources on the research topic; formal logic – for analyzing, generalizing and systematizing the material; abstract-logical – for substantiating theoretical provisions and formulating conclusions. The article investigated the essence, characteristics and factors of marketing in customs activity, revealed the problems of customs marketing in Ukraine, and considered approaches to improving customs administration based on marketing management of customs activity.

2021-12-13T00:00:00Z