{"id":12116,"date":"2019-09-20T10:00:52","date_gmt":"2019-09-20T07:00:52","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=12116"},"modified":"2019-09-19T14:43:08","modified_gmt":"2019-09-19T11:43:08","slug":"public-administration-of-operations-with","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/public-administration-of-operations-with\/","title":{"rendered":"Prus L., Public Administration of Operations with Property Exempted for Circulating Legislation"},"content":{"rendered":"

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JEL Classification<\/strong>: H 19.<\/span><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V16(2019)-21<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Prus Liudmyla<\/strong>, PhD (Economics), Associate Professor, Head of Department of Researches of Customs Obligations off Scientific and Research Center of Customs Affair of RI of Fiscal Policy, University of State Fiscal Service of Ukraine,\u00a0 Khmelnitsky, Ukraine<\/p>\n

ORCID ID<\/strong>: 0000-0002-1871-6053<\/a>
\ne-mail<\/strong>: luda_prus@ukr.net<\/a><\/p>\n

Public Administration of Operations with Property Exempted for Circulating Legislation<\/h2>\n

 <\/p>\n

Abstract. Introduction<\/strong>. This research was conducted to identify regulatory and legal acts covering property that becomes property of the state for customs violations.\u00a0 The decisions of the CMU, orders of the Dejavo customs service of Ukraine, orders of the Ministry of Finance, etc. were studied.\u00a0 In particular, an overabundance of normative and institutional regulation in this area was discovered, which greatly complicates the process of disposing of such property.<\/p>\n

The purpose<\/strong> of this study was to systematize and analyze the domestic legal and regulatory framework on the procedure for recording, storing, valuing, and disposing of confiscated and other property transferred to the state.<\/p>\n

Results<\/strong>. As a result of the elaboration of normative legal acts, national and customs legislation and organization at the level of authorized state bodies were discovered.<\/p>\n

The article deals with legislation on the disposal of property seized for customs violations.\u00a0 The basic regulatory legal act covering this is the Customs Code of Ukraine. We considered how to dispose of such property, such as realization, free transfer, return, destruction \/ utilization.\u00a0 The classification of property, which passes to the state for customs violations, is determined on the basis of the transfer to the income of the state and the body that will dispose of the property.\u00a0 This classification defines the property, which is administered by the customs and property, which are administered by the bodies of the state executive service.<\/p>\n

It is determined that the SFS customs office disposes of that is not subject to return to the owner by a court decision and property that is accepted for storage, for which the owner did not apply. Property placed in the customs regime of refusal in favor of the state; property with a limited term of sequestration, seized or detained by customs SFS as subjects of violation of customs rules, including goods detained in cases of smuggling; property that was found (found) during customs control in the areas of customs control and whose owner is unknown, and the body of the state executive service is only property confiscated by court decision.<\/p>\n

The regulation of transactions with property seized for customs violations at the state level and level of the State fiscal service of Ukraine is considered.\u00a0 The systematization of normative legal acts regulating transactions with property seized for customs violations is carried out.<\/p>\n

Conclusions<\/strong>. Based on the results of the analysis of the current customs legislation, one can conclude that a sufficient legal framework has been formed for the implementation of operations, but it needs to be updated and refined.\u00a0 This study was conducted to examine transactions with property that goes into the state property for violation of customs legislation, but there are problems of institutional implementation and interaction between customs and bodies of the state executive service.<\/p>\n

Keywords:<\/strong> decisions of the CM Ukraine; confiscated property; property; seizure for violation of customs legislation; methods of disposal of property.<\/p>\n

References:<\/strong><\/p>\n

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  1. Babenko, L. V. & Krylova, A. P. (2018). The process of seizing property in case of violation of customs rules: problems and directions of improvement. Skhidna Yevropa: ekonomika, biznes ta upravlinnia<\/em>, 6 (17), 622-629 [in Ukrainian].<\/li>\n
  2. Ivashova, L. M. & Ivashov, M. F. (2012) Areas of improvement of state regulation of valuation and disposal of property confiscated by customs authorities. Naukovi pratsi [Chornomorskoho derzhavnoho universytetu imeni Petra Mohyly kompleksu \u00abKyievo-Mohylianska akademiia\u00bb]. Ser. : Derzhavne upravlinnia, <\/em>181, 69, 69-74. Retrieved from: http:\/\/nbuv.gov.ua\/UJRN\/Npchdu_2012_181_169_15. [in Ukrainian].<\/li>\n
  3. Dubycjkyj, D. P. & Kravecj, S. O. (2012). Analysis and ways to increase the economic effect of the process of disposal of property that has become the property of the state. Visnyk Akademii mytnoi sluzhby Ukrainy. Ser. : Ekonomika<\/em>, 1, 58-64. Retrieved from: http:\/\/nbuv.gov.ua\/UJRN\/vamsue_2012_1_11 [in Ukrainian].<\/li>\n
  4. Federal Law 289-FZ (August 3, 2018). On Customs regulation in the Russian Federation and on amendments to certain legislative acts of the russian federation. Retrieved fromconsultant.ru\/document\/cons_doc_LAW_304093\/ [in Russian].<\/li>\n
  5. Customs code of Ukraine (2012) Retrieved from: https:\/\/zakon.rada.gov.ua\/go\/4495-17 [in Ukrainian].<\/li>\n
  6. Report of the Accounting Chamber of Ukraine for 2014 (2015). 67. Retrieved from: ac-rada.gov.ua\/doccatalog\/document\/16747166\/zvit_%202014.pdf. [in Ukrainian].<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 19 July 2019<\/p>\n

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    Prus L., (2019). Public Administration of Operations with Property Exempted for Circulating Legislation. Modern Economics<\/em>, 16(2019), 145-150. DOI: https:\/\/doi.org\/10.31521\/modecon.V16(2019)-21.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: H 19. DOI: https:\/\/doi.org\/10.31521\/modecon.V16(2019)-21 [\/vc_column_text][vc_column_text] Prus Liudmyla, PhD (Economics), Associate Professor, Head of Department of Researches of Customs Obligations off Scientific and Research Center of Customs Affair of RI of Fiscal Policy, University of State Fiscal Service of Ukraine,\u00a0 Khmelnitsky, Ukraine ORCID ID: 0000-0002-1871-6053 e-mail: luda_prus@ukr.net Public Administration of Operations with Property
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