Ґенеза категорії «митна процедура» в законодавчому та науковому контекстах
Genesis category «customs procedure» in legislative and scientific contexts
Author(s): Ivan Berezhnyuk, Igor Nestoryshen, Olena NelipovichSubject(s): Economy, National Economy, Business Economy / Management, Financial Markets, Socio-Economic Research
Published by: Кіровоградський національний технічний університет
Keywords: customs procedures; customs regulations; customs formalities; customs controls; customs clearance; customs declaration
Summary/Abstract: The purpose of the article – the study of etymology categories of «procedure», «regime», «customs procedure», «customs regime» and identifying the relationship between them in both domestic and foreign laws. This paper analyzes the etymology of the categories of «procedure», «regime», «customs procedure» and «customs regime» and the relationship between them. The authors proposed two approaches to the interpretation of the category of «customs procedure»: legal and scientific. In the article the comparative characteristics of customs terms under domestic and international law.Proposed to amend the Customs Code of Ukraine to harmonize the category of «customs procedure» with international standards.
Journal: Наукові праці Кіровоградського національного технічного університету. Економічні науки
- Issue Year: 2014
- Issue No: 25
- Page Range: 163-170
- Page Count: 8
- Language: Ukrainian