Issue: №9/2, 2019
The article is devoted to the study of control by the revenue and levies on the economic activity of private enterprises providing customs services. The study begins with a brief overview of the history of the system of state control and supervision of economic activity of economic operators in the sphere of customs activity in Ukraine. There are types of private business activities in customs matters, the control of the implementation of which is carried out by the bodies of revenue and fees. The analysis of control by the revenue and levies on the economic activity of private enterprises providing customs services is carried out in the context of the interaction of private and public interests. Investigating interests in the process of customs interaction with private partners in the provision of customs services, identifies the main segments of customs services and outlines the place of business activity in the market of customs services. The existence of competition in this market between private enterprises and the bodies of revenue and duties on customs is substantiated. It is stated that in the system of customs services, customs, as a state institution, and private entrepreneurs have each their own interest. The article provides examples of effective reconciliation of private and public interests in the control by customs authorities of the activities of customs intermediaries, and highlights the main area of conflict of private and public interests – the value. According to the authors, the greatest conflict of interests is manifested in determining the customs value of goods, which is associated with the application of the customs authority method of calculating the customs value, disagreement of the customs authority with the calculation of the customs value provided by the customs broker, refusal of the customs authority to use the specific method customs value, denial by the customs authority of the authenticity and sufficiency of the documents proving the customs value. The conclusions provide practical suggestions for balancing public and private interests in the field of state control of business in customs. References 1. The Constitution of Ukraine. URL: https://www.president.gov.ua/ua/documents/constitution/konstituciya-ukrayini (in Ukrainian) 2. The Commercial Code of Ukraine: 16.01.2003 № 436-IV. URL: http://sfs.gov.ua/.(in Ukrainian) 3. Pashko P.V. Customs security: monograph. Odessa: АТ «Plaske», 2009. 628 p. (in Ukrainian) 4. On the basic principles of state supervision (control) in the field of economic activity: Law of Ukraine: 05.04.2007, № 877-V. Official Bulletin of Ukraine. № 44 of 25.06.2007. (in Ukrainian) 5. Dodin E.V. Functions and forms of activity of customs authorities. Customs affairs. 2003. № 5. pp. 7-23. (in Ukrainian) 6. Fedotov О.P. The concept of mediation in the field of state customs. Research Papers of National University «Odessa Law Academy». 2015. V. 15. pp. 285-298. (in Ukrainian) 7. The Customs Code of Ukraine: Law of Ukraine of 13.03.2012, № 4495-VI. Government courier. 2012. № 86. (in Ukrainian) 8. Gwardzinska, E. 2013. Zmiany w przedstawicielstwie celnym w projektowanych przepisach Unijnego Kodeksu Celnego. Changes in customs representation in the proposed provisions of the Union Customs Code. MPCiP, № 6. 9. Parker S. 2013. Customs representation in the EU, CLECAT. 10. On Foreign Economic Activities: Law of Ukraine of 16.04.1991. № 959-ХІІ. Information of the Verkhovna Rada of Ukraine. № 29 of 16.07.1991. (in Ukrainian) 11. Pashko P.V., Gunko К.І. The institutionalization of public-private partnership in customs. Ekonomika ta derzhava. 2018. №6. pp. 4-9. (in Ukrainian) 12. Pashko P.V. Institutional mechanism of customs policy implementation. Finance of Ukraine. 2004. № 11 (108). pp. 153-155. (in Ukrainian) 13. WCO Customs Brokers Guidelines June 2018. URL: http://www.wcoomd.org/-/media/wco/public/global/pdf 14. Customs Brokers Licensing Regulations (SOR/86-1067). URL: http://www.wcoomd.org/-/media/wco/public/global/pdf 15. On Administrative Services: Law of Ukraine of 06.09.2012. № 5203-VI Government courier. 2012. № 184 (in Ukrainian) 16. Website of the State Fiscal Service of Ukraine URL: http://sfs.gov.ua/dovidniki--reestri--perelik/reestri/94931.html. 17. Generalization of the practice of application by the administrative courts of the provisions of the Customs Code of Ukraine. URL: www.vasu.gov.ua//Uzagalnenna_mitni_spori_do2_2017_0. (in Ukrainian) 18. How and why to reform the State Fiscal Service of Ukraine. URL: http://euinfocenter.rada.gov.ua/uploads/documents/28826.pdf. (in Ukrainian) 19. Ruda Т.V. European experience in determining, adjusting and controlling the customs value of goods. URL: http://ndi-fp.nusta.com.ua/thesis/500/ (in Ukrainian)
Keywords : controlled economic activity, interest in the field of customs, customs service