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1
Gupanova, Yuliya, and Artur Gupanov. "Improvement of the customs regulation mechanism of coal exports from the Russian Federation." Russian Journal of Management 9, no. 2 (August 31, 2021): 56–60. http://dx.doi.org/10.29039/2409-6024-2021-9-2-56-60.
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The article discloses the essence and role of customs regulation of coal exports in the development of the coal industry of the Russian Federation. Based on the results of authors’ researches, the essence and elements of the mechanism of customs regulation of coal exports from the Russian Federation were clarified, the results of regulation and the system of key consumers needs were identified. These aspects allowed to determine the directions of implementation of the proposed mechanism, its subject area and conceptual model.
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Mozer, Sergei, and Dinara Sekerbayeva. "To the issue of the activity of the thematic block “Electronic Customs” in the Eurasian Economic Union." Sociopolitical sciences 10, no. 1 (February 28, 2020): 49–59. http://dx.doi.org/10.33693/2223-0092-2020-10-1-49-59.
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Purpose. To analyze the development of the legal institute of digital (electronic) customs within the framework of the Thematic Block “electronic customs”, as well as an Expert Group on the preparation of a draft document «On the development of approaches to the formation of digital customs” in the Eurasian Economic Union. Design/methodology/approach. The research article is devoted to the formation of the institute of electronic (digital) customs. The subject of the research is the institute of digital (electronic) customs. The activities of the Eurasian Economic Commission (EEC) for the development of digital (electronic) customs are comprehensively considered. The issue of creating digital customs in the context of the functioning of the Thematic Block “electronic customs” (thematic block) is analyzed. Special attention is paid to the same questions within the framework of the work of the Expert Group on the preparation of the draft document «On the development of approaches to the formation of digital customs” (expert group). The authors analyze the competence and procedural aspects of the Thematic Block. Social implications. The introduction of the digital customs institute into the law of the Eurasian Economic Union (EEU, Union) and customs regulation as a whole are aimed at optimizing customs operations and simplifying trade procedures. Practical meaning. The results of the study are of interest to the EEC customs block; they can be used in the framework of organizing the work of the “Electronic Customs” Thematic Block and Expert Group. The article is recommended to researchers, as well as experts from the Customs Administrations of the EEU Member States and the World Custom Organization (WCO), whose activities are related to the improvement of customs regulation, the modernization of the digital customs institute, as well as international customs law. Originality/value. The research material is based on an analysis of the practical aspects of the EEC’s and the WCO activities and is a continuation of scientific and practical publications on the development of the digital customs institute.
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Nenko, Serhii, Oleksii Fedotov, and Halyna Shchedrova. "ECONOMIC AND LEGAL BASES OF ADMINISTRATION OF THE CUSTOMS-TARIFF MECHANISM." Baltic Journal of Economic Studies 8, no. 1 (January 30, 2022): 103–10. http://dx.doi.org/10.30525/2256-0742/2022-8-1-103-110.
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The subject of the study is public relations in the field of administrative and legal regulation of the customs and tariff mechanism of foreign economic activity. Methodology. The instrumental and methodological apparatus of the research is formed by the applied methods of economic analysis of the activities of organizations, statistical methods, selective observation, the method of economic modelling, grouping, generalization, expert assessments, methods of economic theory, marketing, etc. The aim of the article is to analyse the administrative and legal aspects of the mechanism of customs and tariff regulation in modern conditions in Ukraine and the world. The research results in a comprehensive consideration of the system of administrative and legal regulation of the customs tariff mechanism in Ukraine and the world, within which: the impact of the customs tariff mechanism on foreign economic activity is assessed; the modern foundations and principles of tariff benefits and protectionism policy are highlighted; the analysis of the administrative legislation of the studied area is carried out; weaknesses and problems of administrative and legal support of the customs tariff mechanism are identified, and ways of their solution are proposed. Conclusion. Customs and tariff regulation acts, on the one hand, as an effective regulator that promotes greater openness of the market, on the other - as the most common foreign trade instrument of protectionism. Therefore, improving the problems of customs and tariff regulation in modern conditions is simply necessary to overcome the crisis phenomena in the domestic economy and ensure the economic security of the state. After all, it requires the determination of the maximum level of tariff rates of import duties, which, under the normal functioning of the economy, will not increase and may be reduced in the future. Such plans may shock many sectors of the domestic economy. These primarily include agriculture, the food industry, the pharmaceutical industry, and the leather and shoe industry. Customs and tariff regulation is designed to promote the goals and objectives of foreign economic activity, as well as ensuring the security of the country and protecting national interests. The methods of customs and tariff regulation are more consistent with the nature of market relations and therefore play a major role in regulating foreign economic activity. In modern conditions, customs and tariff regulation can and should become an effective tool for mitigating and gradually overcoming crisis phenomena in the economy.
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Algazina, A. "The development of customs law in the scope of Eurasian integration." Law Enforcement Review 2, no. 3 (December 25, 2018): 72–77. http://dx.doi.org/10.24147/2542-1514.2018.2(3).72-77.
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The subject. The paper is devoted to the main trends of the Russian customs law at the present stage.The purpose of the paper is to determine the place of customs law in the system of Russian law and to identify the features of its impact on the development of integration within the EAEU.The methodological basis for the study: general scientific methods (analysis, synthesis, com-parison, description); private and academic (interpretation, formal-legal).Results, scope. Despite all the variety of social relations that make up the subject of customs law, their core is the relationship associated with the management of customs authorities, regulated by the rules of administrative law. In this regard, the allocation of customs law as an independent branch of law, in our opinion, is premature.Further development of integration within the EAEU has necessitated the development and adoption of a new codified legal act regulating public relations in the field of customs.Analysis of the provisions of the customs code of the EAEU revealed the following innovations, confirming the thesis on the simplification of regulation in the sphere of customs affairs:– reduction of terms of performance of separate customs operations;– priority of electronic Declaration form;– improvement of the Institute of customs control;– further development of the Institute of authorized economic operators.Conclusions. Customs law is a sub-branch of administrative law at present. A natural con-sequence of the integration processes is the transformation of the domestic customs law into an alloy of international law, integration law (acts of the EAEU) and national law.
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LEVINA, Evgeniya P. "Import of goods of information and communication infrastructure in the context of customs services." National Interests: Priorities and Security 17, no. 12 (December 14, 2021): 2361–78. http://dx.doi.org/10.24891/ni.17.12.2361.
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Subject. The article updates the issue of information security associated with the extremely intense import of goods of information and communication infrastructure (ICT) and low volume of production of similar goods in the Russian Federation. Objectives. The aim is to develop principles of formation of customs tariff tools to regulate the import of ICT goods in the Russian Federation. Methods. The study employs the content analysis of existing approaches to defining the customs service concept, and general scientific methods of research. Results. The paper presents a unique approach to the development of tools for customs tariff regulation of imports, formulates an original definition of customs service, highlights the contradiction between the current model of implementation of the escalation principle, established by the World Trade Organization, underpins the need to differentiate the rates of import customs duties for the said group of goods. Conclusions. Due to the current specifics of the use of customs and tariff instruments, not all of them are applicable as measures to regulate the import of ICT goods. Currently, the most effective tools for regulating the import of information and communication technology goods are the unified customs tariff and the commodity nomenclature of foreign economic activity.
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ONISHCHYK, Yurii, and Karine ABDUKADYROVA. "Procedures settlement of customs disputes in the administrative proceedings of Ukraine." Economics. Finances. Law, no. 9 (September 30, 2021): 8–11. http://dx.doi.org/10.37634/efp.2021.9.2.
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It was found that customs disputes in administrative proceedings are resolved in the general claim procedure, simplified claim proceedings and claim proceedings in certain categories of administrative cases. Examples of such administrative cases on customs disputes are given. The procedure for resolving administrative cases on customs disputes in the court of first instance is considered. It is established that at the stage of preparatory proceedings such procedures for resolving customs disputes in administrative proceedings as the procedure for settling a dispute with the participation of a judge and the procedure for conciliation of the parties are provided. The specifics of these procedures for resolving customs disputes in administrative proceedings are described. It is concluded that in resolving customs disputes in administrative proceedings, the dispute settlement procedure with the participation of a judge can be applied only before the trial on the merits, and the conciliation procedure — at any stage of consideration and resolution of customs disputes in the manner prescribed Code of Administrative Procedure of Ukraine. It is noted that in contrast to the dispute settlement procedure with the participation of a judge, the decision on the results of the conciliation procedure of the parties can be appealed. It is noted that the forms of review of court decisions have certain features, but in general are carried out according to the general procedure of consideration and resolution of customs disputes in administrative proceedings. It is stated that the procedures for resolving customs disputes in administrative proceedings are characterized by certain specifics. This is due to the special subject composition (obligatory subjects of resolving customs disputes in court are customs authorities and individuals or legal entities that move items across the customs border), the scope of legal regulation (customs disputes arise from customs relations) and evidence (documents and information required for customs control and customs clearance).
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Abdrasulov, Ermek B. "Zur Frage der doktrinellen Auslegung des Artikels 61 Pkt. 3 der Verfassung der Republik Kasachstan." osteuropa recht 67, no. 2 (2021): 133–44. http://dx.doi.org/10.5771/0030-6444-2021-2-133.
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This article examines the issues of differentiation of legislative and subordinate regulation of public relations. It is noted that in the process of law-making activities, including the legislative process, practical questions often arise about the competence of various state bodies to establish various legal norms and rules. These issues are related to the need to establish a clear legal meaning of the constitutional norms devoted to the definition of the subject of regulation of laws. In particular, there is a need to clarify the provisions of paragraph 3 of Article 61 of the Constitution of the Republic of Kazakhstan in terms of the concepts "the most important public relations", "all other relations", "subsidiary legislation", as well as to establish the relationship between these concepts. Interpretation is also required by the provisions of p. 4 of Article 61 of the Constitution in terms of clarifying the question of whether the conclusion follows from mentioned provisions that all possible social relations in the Republic of Kazakhstan are subject to legal regulation, including those that are subject to other social and technical regulators (morality, national, business and professional traditions and customs, religion, standards, technical regulations, etc.). Answering the questions raised, the author emphasizes that the law and bylaws, as a rule, constitute a single system of legislation, performing the functions of primary and secondary acts. However, the secondary nature of subsidiary legislation does not mean that they regulate "unimportant" public relations. The law is essentially aimed at regulating all important social relations.
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DUDOROVA, Tetiana Yu. "LOGISTICS OF CUSTOMS PROCEDURES IN UKRAINE." Management 27, no. 1 (November 7, 2018): 9–17. http://dx.doi.org/10.30857/2415-3206.2018.1.1.
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Introduction and purpose of the study. The customs affair in Ukraine is one of the dynamic branches of state activity, which is in a state of constant development and improvement; therefore the need to find new ways of increasing its efficiency is a special government urgent. One of the ways to achieve this goal is to introduce logistics techniques, which are actively used not only in the economy, but also in the social sphere, into the customs practice. Such techniques should be standardized, and the adequacy and quality of customs regulation in our country largely depends on the level of legal regulation of their application.Hypothesis of scientific research. It is assumed that the logistics of the customs business, that is, the introduction logistics facilities into the range of its tools, is a continuous process that covers all the components of this diversified type of state activity, first of all the customs control and customs clearance procedure. Such an approach is fully in line with the "Concept of Modernization of the Customs Service of Ukraine", which aims to facilitate the transition of the Customs Service of Ukraine to a qualitatively new stage of development and a clear definition of the prerequisites that should be created in the near future in all areas of its activities.The purpose of this study is to analyze the problems of legal regulation of social relations that arise in process of applying logistic principles in the implementation of customs procedures in Ukraine.Research methods: theoretical analysis, synthesis, comparison and comparison in order to determine the state of disclosure of the research problem in the scientific literature, the study of normative legal documents in the field of customs regulation in Ukraine and the experience of the customs officers of Ukraine.Results: the concept of "customs logistics" is disclosed, the results of the analysis of normative legal documents in the field of customs regulation in Ukraine are given, the problems and prospects of the development of the customs service are identified.Conclusions. Effective logistics of customs procedures in Ukraine hinder: the imperfection of the legislative framework in this area; the unpreparedness of the customs service to be implemented in the normative acts declared by the majority of countries of the world, the principles and standards of customs regulation aimed at increasing the attractiveness of transparent and fair foreign-economic activity by reducing the bureaucratic, time, technological and material costs of the subjects of foreign economic activity when cargo crossing the border of Ukraine.
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Depamaylo, Karenina P. "The Relationship Of College Admission Test And Mock Board Examination To The Licensure Examination For Customs Brokers." Proceedings Journal of Interdisciplinary Research 2 (October 10, 2015): 227–32. http://dx.doi.org/10.21016/irrc.2015.au12ef85o.
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Admission tests in college assess students’ readiness for the college level education while mock board examination evaluates readiness for the licensure examination. The performance of BS Customs Administration students in these two tests and their relationship to their performance in the Licensure Examination for Customs Brokers (LECB) were considered in the investigation. Using inferential statistics, scores in the entrance examination and ratings in the mock board examination of BSCA students for the past four years were correlated with their ratings in the LECB. A total of 66 students who graduated from 2011 to 2014 who took the licensure examination and with complete entrance exams and mock board exam records served as respondents of this study. Results revealed a positive significant relationship between the composite score in the admission test and students’ scores in the four subjects of the LECB: Customs Laws and Implementing Rules and Regulations; Tariff Laws and International Trade Agreements; Warehousing, Transportation and Cargo Handling Operations; and Practical Computations of Customs Duties, Taxes, and other charges. Ratings in the four subject areas of the mock board examination were also significantly related to scores in the equivalent subject areas of the LECB. The study concludes the importance of entrance tests as part of the admission policy in the BSCA program and the mock board examination in improving the performance of graduates in the Licensure Examination for Customs Brokers.
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Hrytsyna, Lesia, Olena Kharun, and Margaryta Dzuba. "COMPARATIVE ANALYSIS OF THE CUSTOMS REGULATION OF VEHICLE IMPORT IN THE G20 COUNTRIES." Baltic Journal of Economic Studies 5, no. 1 (March 22, 2019): 48. http://dx.doi.org/10.30525/2256-0742/2019-5-1-48-53.
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The purpose of this article is to conduct a comparative analysis of customs regulation procedures for the import of vehicles operating in the G20 countries, to determine the possibility of adapting and using their experience in order to improve the customs procedure in force in Ukraine. Since most researches of Ukrainian scientists mainly concern the adaptation of existing customs procedures to the requirements of the Ukraine– EU Association Agreement and the search for ways to solve the problem of shadow schemes of vehicle import, the selected research purpose is relevant. The subject-matter of the study is the procedures for customs regulation of the import of vehicles of the G20 countries. Methodology. To achieve this purpose, a set of general scientific methods was used that ensure the objectivity and validity of the results obtained, namely, methods of abstraction, comparison, analysis and synthesis, generalization. Results. The research results showed that Ukraine is far behind the leading countries in terms of implementing the standards of environmental and technical safety of imported vehicles. If compliance with the requirements of environmental safety, namely compliance with European standards, is still taken into account when importing, then the issues of technical safety are not regulated by the current customs procedure. Secondly, the system of taxes and payments that are paid in Ukraine upon importation, namely duty, excise duty, and VAT, does not provide for compensation for the negative impact of imported vehicles on the environment. Thirdly, comparing the practice of temporary importation of vehicles operating in the G20 countries and Ukraine has allowed highlighting a number of inconsistencies. So, in the G20 countries, only non-residents can use this regime in the vast majority. Citizens of the country are entitled to temporary admission only if strictly defined requirements are met. However, unlike Ukrainian practice, the very procedure for temporary admission implies the absence of requirements for payment of customs duties and other payments, regardless of whether the person who uses it is a resident or non-resident of the country. Practical significance. The conclusions made allow proposing the necessity to amend the current procedure by introducing the practice of confirming the conformity of imported vehicles with the technical requirements for their operation, increasing the tax burden on vehicles with low environmental efficiency, settling the issue of the availability of the regime of temporary admission of vehicles and strengthening control over compliance with this regime. Relevance/originality. Proposals for the adaptation and use of the experience of the leading countries in the field of customs regulation of import of vehicles are a way to prevent the negative phenomena in Ukraine in this area.
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Sokoliuk, S. Iu, O. V. Zharun, and O. S. Tupchii. "Principles of performing foreign economic transactions and contracts." Collected Works of Uman National University of Horticulture 2, no. 99 (December 22, 2021): 204–10. http://dx.doi.org/10.31395/2415-8240-2021-99-2-204-210.
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In the context of complex political and socio-economic processes, that are characterized by the stratification of the property status of various segments of the population, by the growth of customs offenses, by the aggravation of the influence of destabilizing trends on the economic security of the state, the issue of creating an effective state system of customs and legal regulation of foreign economic activity of business entities becomes relevant. The variety of nomenclature of goods transported across the customs border, and the peculiarities of foreign economic operations determines the implementation of customs and legal regulation by a large number of state authorities, each of which, within the limits of their competence, is entitled to issue normative documents in the field of foreign economic activity and provide permits for foreign trade operations. The fulfillment of a foreign trade obligation is subject to both the terms of the agreement and the provisions of the normative sources of international trade law, and the customs of commercial turnover. Among the customs produced by many years of experience in international trade, the customs are distinguished, which have become general provisions, which in the civil doctrine are called the principles of fulfilling obligations. When drawing up an agreement, it is important to establish which state law will govern relations under a specific agreement, since there are significant differences in resolving the same issues in the law of different countries. The foreign trade sale and purchase agreement is the most common legal form of foreign economic agreement, which mediates the relationship between Ukrainian and foreign entrepreneurs. Its development in accordance with the principles of implementation, the development of conditions and obligations of the parties, the implementation requires special knowledge and skills, taking into account the specific features of the external market.
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Zolota, L. V., and O. V. Ulizko. "Protection of Intellectual Property Rights by Customs Aythorities." Legal horizons, no. 22 (2020): 43–46. http://dx.doi.org/10.21272/legalhorizons.2020.i22.p43.
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The article deals with the issue of protection of intellectual property rights by customs authorities. The current problems of infringement of intellectual property rights during moving across the customs border of Ukraine are considered, in particular: transportation of counterfeit products, which includes goods that are subject to infringement of intellectual property rights to the trademark and goods that are the subject of infringement of intellectual property rights to a geographical indication in Ukraine and pirated products, which includes goods that are the subject of infringement of copyright and / or related rights or intellectual property rights to a registered industrial design in Ukraine and which are or contain copies made without the consent of the copyright and related rights or intellectual property rights to the industrial design or a person authorized by such right holder in the country of production, as well as moving across the customs border of small consignments of goods with violation of customs legislation and introduction of simplified procedure for destruction of such goods. The article also analyzes issues of novelty of the Ukrainian legislation – “original goods”, that is, those that were made with the consent of the right holder, as a basis for the existence of the international principle of exhaustion of intellectual property rights. It has been established that national legislation does not sufficiently protect intellectual property rights and that Ukraine remains one of the four points of transit and transit of counterfeit goods to the European Union. The mechanism of regulation of compensation of costs in connection with storage of goods suspected of violation of intellectual property rights after all, the owner of the rights has the opportunity to demand compensation for these costs from the owner of goods that violate his intellectual property rights, as well as the destruction of such goods by the owner of intellectual property rights. Key words: intellectual property rights, customs border, promotion of protection of intellectual property rights, procedure for destruction of goods, counterfeit goods.
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Goncharov, A. I., and A. O. Inshakova. "Development of digital technologies for customs regulation of foreign economic activity in the EAEU." Journal of Law and Administration 17, no. 2 (July 16, 2021): 23–32. http://dx.doi.org/10.24833/2073-8420-2021-2-59-23-32.
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Introduction. The article describes the development of digital technologies for customs regulation of foreign economic activity in the EAEU space. Despite the existence of a single economic space, each state that is a member of the EAEU has the right to introduce its own rules for the movement of goods and persons across the customs borders, as well as rules for the inspection of such goods in customs control zones. In practice it is a situation in which customs carriers must take into account both their domestic legislation and the general rules in the field of customs transport in the EAEU and the relevant licensing requirements. Because of this, different approaches come operational in the organization of the activities of customs carriers, customs representatives, authorized economic operators, owners of temporary storage warehouses and customs warehouses. The lack of uniformity in this area does not allow us to develop a single mechanism for the movement of goods and persons across the customs borders, which generates contradictions between the customs authorities of the partner countries. The identified problems require mandatory resolution, since they reduce the growth rate of foreign economic activity in the EAEU space.Materials and methods. The authors investigated a complex of normative and scientific sources. In terms of the legal aspects of the development of digital technologies of customs regulation of foreign economic activity, the Treaty on the Eurasian Economic Union, the Customs Code of the Eurasian Economic Union, the Federal Law "On Information, Information Technologies and Information Protection", the Decision of the Board of the Eurasian Economic Commission of 10.12.2013 No. 289 (ed. of 21.05.2019) were studied. From the doctrinal developments, the works of representatives of jurisprudence and scientistseconomists were considered, including the authors: Alyokhina O.V., Afonin P.N., Borisov K.G., Ignatieva G.V., Inshakova A.O., Kormych, Borys, Kovalev S.I., Matytsin D.E., Ostroumov N.V., Pavlova Ya.V., Plotnikov A.V., Rusakova E.P., Smirnova I.A., Tarasova N.L. Frolova E.E., Khrunova A.L. On logic Empirical materials were also used for the discussion of the topic.Results. The article proves that in modern foreign economic activity digital technologies are used more and more intensively in the process of moving goods across customs borders. The digitization of customs control and customs expertise procedures is in great demand. These modes are now deeply computerized and integrated into the risk management system for the movement of goods. It is suggested that customs carriers should be involved in providing more complete and up-to-date information about the goods being transported, and they should be included in the risk management system based on the experience of the EU countries.Discussion and Conclusion. The article critically examines the approaches to the application of the risk management system in Europe and the EAEU. This allowed us to identify the shortcomings that need to be addressed. Firstly, there is no relevant and reliable information on the accounting of customs relations subjects and foreign trade participants in the EAEU space; secondly, there is no regulated control procedure, in particular, the procedure for verifying compliance with customs legislation by foreign trade participants; third, there is no regulated regime for effective interaction of customs authorities with other agencies, economic operators, and each other; fourth, there is no procedure for applying the risk management system at the post-control stage.
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Mishchenko, Ilona. "CUSTOMS OFFICIALS’ ADMINISTRATIVE LIABILITY FOR THE VIOLATION OF THE PROCEDURE OF INFORMATION PROVISION: PROBLEMATIC ASPECTS OF LEGAL REGULATION." Administrative law and process, no. 3 (30) (2020): 17–26. http://dx.doi.org/10.17721/2227-796x.2020.3.02.
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The article considers the problematic issues of bringing to administrative responsibility Ukrainiancustoms officials for violation of customs subjects’ information rights. The consequences ofnon-fulfilment and/or improper fulfilment of the Customs Code of Ukraine on advising on thepractical application of certain provisions of customs legislation, as well as on the improperproviding of information on customs rules to interested persons are analyzed. The grounds andpossibilities of bringing to administrative responsibility for violation of the procedure of customsconsulting and informing by customs authorities are compared. The legal provisions on suchliability are compared, depending on whose right (individuals or legal entities) to informationhas been violated by customs officials. The procedural features of bringing customs officers tosuch responsibility are analyzed, including the factors that complicate or make it impossible tobring them to justice. The author concludes that it is actually impossible to bring customs officialsto administrative responsibility for failure to provide customs advice, if it is initiated by a legal entity. These legal relations do not belong to the scope of the Law of Ukraine “On Citizens’Appeals”. It is emphasized the possibility of applying administrative penalties to customs officialsonly for violation of provisions of the Law of Ukraine “On Access to Public Information” inthe context of informing about customs rules. Based on the analysis of statistics, a conclusionabout the inefficiency of the entities authorized to draw up protocols on administrative offensesunder Article 212-3 of the Code of Administrative Offenses of Ukraine is made. The reasons ofthe inefficiency are the small number of such entities compared to the number of offenses, lackof prompt response for notification of violations, complicated procedure for such response, etc.The author proves the invalidity of some provisions of the Customs Code on the responsibility ofcustoms officials and suggests ways to solve this problem.
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Yaremenko, Oksana. "CUSTOMS LOGISTICS: CONCEPTS, FUNCTIONS, FEATURES." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 300, no. 6 (December 3, 2021): 32–36. http://dx.doi.org/10.31891/2307-5740-2021-300-6-5.
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The article investigates the approaches to the definition of the term customs logistics. It is established that there is no generally accepted point of view on the content of the concept, its subject field among scientists and practitioners. Customs logistics is considered as a scientific direction, and as a practical activity, and as a functional area of logistics, and as part of the logistics chain, and as a set of logistics processes of participants in foreign economic activity. Given the complex structure and multiplicity of approaches to the interpretation of the term, and applying a systematic approach to disclose the content of customs logistics, it is proposed to understand customs logistics as a scientific and practical activity aimed at regulating customs goods and information and financial flows and protecting national interests, finding a balance of interests and ensuring the security and development of entities. The object-subject field of customs logistics is primarily export-import trade flows. They are accompanied by information flows: outgoing (from customs to the central authority), incoming (on the contrary), accompanying (documents for the goods). In this case, the implementation of foreign trade operations implies that the financial flow is divided into two parts: the first includes payments paid to the supplier for the goods (its feature is that it is governed by the laws of most states and international agreements); the second part includes customs duties, through which the state regulates the volume, range and direction of movement of export-import trade flows. Customs logistics integrates such important functions of customs activity, tariff-regulating, information-analytical, control-passing and financial-economic. The purpose of logistics of customs activity is first of all in the effective logistical organization of all types of the flows observed in customs business and their acceleration. This refers to commodity, information and financial flows, which together form an integrated commodity-information-financial flow, which has the duty to control such structures of the customs service as customs posts and customs, in particular when crossing this integrated flow of the customs border . The integrated nature of customs and logistics flows corresponds to the complex structure of customs logistics, which includes component, regional and functional structure.
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ALYAB’EVA, Kseniya V., Roman A. LAPTEV, and Vladimir V. KOVARDA. "A study into the special economic and legal status area’s particular qualities as a tool to attract investment in the Russian regions’ economic systems: The customs aspect." National Interests: Priorities and Security 17, no. 10 (October 15, 2021): 1929–68. http://dx.doi.org/10.24891/ni.17.10.1929.
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Subject. This article discusses the issues related to the development of special economic and legal status areas in terms of attracting foreign investment and developing foreign economic activity. Objectives. The article aims to study the peculiarities of the special economic and legal status areas’ functioning as a tool for attracting investment in the economic systems of the regions of the Russian Federation from the standpoint of customs regulation. Methods. For the study, we used the methods of logical and statistical analyses. Due to the peculiarities of statistical information, we analyzed the areas industrial special economic zones are located in. Results. The article defines the essence of preferential treatment and the main issues of customs regulation of the activities of special economic and legal status areas. It describes the role of special status areas in the development of regional socio-economic systems. Conclusions. Priority social and economic development areas are the most appropriate tool to implement the State regional policy. This is confirmed by statistical data on the dynamics of the creation of such areas.
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Lytvynenko, N. O., M. M. Nashkerska, and Y. Y. Fal. "Import Operations with Goods: Features of Taxation and its Accounting Reflection." Business Inform 10, no. 513 (2020): 276–85. http://dx.doi.org/10.32983/2222-4459-2020-10-276-285.
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The article, based on the analysis of views of scholars on the essence of the term of «import operation» and establishing the relationship of its content with the terms of «import activity» and «import», suggests a generalized definition of the term of «import operations with goods» as an aggregate of inter-relational actions, that are carried out by the subject of one country by means of buying (acquiring) commodity and material valuables from a resident of another country with mandatory or optional crossing of the customs border for further use (consumption) of such assets or their marketing. Import operations with goods are part of import activities. On analyzing the current legislative and normative regulations of foreign economic activity, the peculiarities of import operations carried out by entrepreneurial entities in Ukraine were disclosed and some inconsistencies in the accounting display of certain costs related to customs clearance of goods during import together with tax credit for the operations on the import of goods into the customs territory of Ukraine were identified. In order to correctly define the income taxation base for enterprises that carry out import operations with goods, it is proposed to differentiate (with the appropriate guidance, provided in the annex to the regulation on accounting policy) the non-base costs related to customs clearance of imported goods as those included in the original cost of goods under the article «Other expenses», and those related to the costs of certain period. The article proposes particular directions for improving the reflection in the system of double-recording of the tax credit on the operations of the import of goods into the customs territory of Ukraine, which will ensure compliance with the indicators both in the value added tax declaration and on the taxpayer’s personal account, considering their analytical context.
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Ikayanti, Ikayanti, and Jawade Hafidz. "PELAKSANAAN PERATURAN WALIKOTA PEKALONGAN NOMOR 35 TAHUN 2010 TENTANG SISTEM DAN PROSEDUR PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN SERTA PERMASALAHANNYA DI KOTA PEKALONGAN." Jurnal Akta 4, no. 3 (September 10, 2017): 313. http://dx.doi.org/10.30659/akta.v4i3.1802.
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One of the taxes levied by the district/city government is the right to land and buildings (BPHTB). Implementation in Pekalongan City based on Pekalongan Perwal No. 35 of 2010. As done in the implementation of Pekalongan Perwal No. 35 of 2010 in processed is a mandatory dishonesty, so that checks the location of objects subject to BPHTB and for taxpayers can not be given and adjusted with compulsory conditions tax.Keywords : Mayor Regulation and Customs Acquisition of Land and Building Rights
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Nikitin, Vladimir. "Mandatory and voluntary standards and norms of technical regulation in the activity of construction companies (legal aspect)." Юридические исследования, no. 10 (October 2020): 1–14. http://dx.doi.org/10.25136/2409-7136.2020.10.32076.
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The subject of this research is the correlation between standards and technical regulation in construction sector, as well as the examination of practical consequences of various legal regimes – and mandatory and voluntary for business activity of construction companies in the Russian Federation. Standards and technical regulation of industry are viewed as legal norms in the context of progress made on harmonization of Russian law, legislation of the Customs Union, and regulations of the World Trade Organization. In this regard, standards are considered as voluntary set of norms, adherence to which is declared by the contractors and service providers, and controlled by independent organizations that conduct verification of adherence. The norms of technical regulations are referred to as mandatory norms. The conclusion is formulated on the essential voluntary nature of standards and mandatory nature of technical regulations. The author clarifies the concept of the basic goal of standardization – achievement of high quality, and the key goal of technical regulation – achievement of safety in the process and in usage of the results. Practical limitations of application of the formulated conclusions in the activity of construction companies are outlined. The author also concludes on deformation of the general framework concept of voluntary and mandatory norms of technical regulation in construction sector towards increasing the number of mandatory requirements. Such deformation is a result of passing a separate law – Technical Regulations on the Safety of Buildings and Structures, which is special in regards to the Law on Technical Regulation, as well as to multilevel and thus often contradictory regulation of technical norms in construction sector.
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Dorofeeva, L. M., and T. V. Korneva. "New challenges for reforming the customs service of Ukraine." Uzhhorod National University Herald. Series: Law, no. 65 (October 25, 2021): 233–37. http://dx.doi.org/10.24144/2307-3322.2021.65.42.
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The article is devoted to the problems of development of the customs affairs of Ukraine in the conditions of the newest reform processes. Today it is important to talk not only about the legal regulation concerning relations between public administration and individuals and juridical persons, but also about the own organization of public administration and the role of the Customs service in creating conditions for the development of foreign economic activity, ensuring the security of society, protection of customs interests of the state. Attention is focused on the fact that the crisis atmosphere of the Ukrainian society full of multi-vector ideas and views on large-scale modernization of public administration, requires a comprehensive study of the processes and results of the transformation of the customs service. Possibilities, features and limits of application of the institutional approach in the field of public administration of the custom affairs was analyzed by the authors. The direct borrowing of European scientific experience without considering of the national specifics was critically evaluated and was emphasized that for the further development of the institute and the system of Customs service a new ideology, new approaches in methods and means of adaptation of national legislation to EU legislation are needed.Through the studying of the materials on the subject of the service in the Customs the problem of determining of the status of such an official is singled out. Both positive and negative aspects and inconsistencies of the concept of «public governance» in the national legislation and the category of «public administration» in a number of European countries are revealed. It was emphasized on the necessity of the clarification of the individual concepts, which after the violent trans-formational changes in socio-political life filled with new, sometimes opposite content.The problem of parallel application of two different approaches during the conclusion of agreements on entering customs service is investigated: the employment contract which is regulated by private branch of labor law, and the administrative treaty which is regulated by public branch of administrative law. The factors influencing the solution of the problem of compliance of the Customs service of Ukraine to the European standards are outlined. It has been proven that not only legislative initiative but also the support of public society is needed to end illegal import schemes. Specific proposals for further development and improvement of the system of the Customs service were made, directions of new scientific developments and legislative consolidation of basic concepts in customs law were formed.
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Vyhovska, Nataliya, Kateryna Shymanska, and Yurii Kostyshyn. "Strategic Initiatives for the Development of Customs Control in the State Financial Security System." Accounting and Finance, no. 2(92) (2021): 25–34. http://dx.doi.org/10.33146/2307-9878-2021-2(92)-25-34.
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Inefficiency of the customs regulation system, imperfection of the existing system of monitoring of export-import operations, low level of observance of budgetary discipline, shadow economy requires updating of methodical approaches to improvement of the customs control system. The purpose of the article is to form strategic initiatives for the development of customs control in the financial security system of the state with the using of GAP-analysis tools. The methodological basis of the study is the use of methods of analysis and synthesis, comparison, methodological tools of GAP-analysis. The object of the study is the patterns of development of the customs control mechanism in the system of financial security of the state. The subject of the study is the methodological principles of customs control in the system of financial security of the state. The purpose of the GAP analysis of customs control in the financial security system is to identify potential sources of increased customs duties to the budget under the influence of the external environment. The information base for the calculation of GAP-gaps is the amount of customs duties collected by the State Tax Service to the consolidated budget, and the targets set by the Law of Ukraine “On State Budget”. The methodical approach to identifying, assessing and eliminating strategic gaps as an object of customs control, during the study of financial security, has been improved on the basis of GAP-analysis tools. In contrast to the existing approaches, in this case the value of the calculated GAP-gaps between the planned and actually received amounts of customs revenues to the state budget is defined as a control indicator. The author's approach proposed in the article provides an assessment of the causes of strategic gaps and allows to form strategic initiatives for the development of customs control in the system of financial security of the state, related to the structure of its mechanism.
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Cherniavska, O. M. "METHODS OF PROVING EVIDENCE IN CASES OF VIOLATION OF CUSTOMS RULES." Actual problems of native jurisprudence 3, no. 3 (June 2021): 150–53. http://dx.doi.org/10.15421/392164.
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The article is devoted to the study of methods of proof in cases of violation of customs rules. It is stated that proof in any process is important because it helps to establish the truth and determine the guilt or innocence of a person. It is emphasized that in cases of violation of customs rules the process of proof is endowed with a number of features related to legal regulations, the subject composition of the participants, the procedure, which in turn necessitated the study of methods of evidence in cases of violation of customs rules. The attribution to the list of evidence in cases of violation of customs rules is substantiated at the normative level: 1) protocols (on violation of customs rules, procedural actions, appendices to them); 2) explanations of: witnesses, the person who is brought to responsibility: 3) conclusions of the expert; 4) other documents (duly certified copies or extracts from them); 5) information (including that in electronic form); 6) goods (direct objects of violation of customs rules; with specially made storages (hiding places) used to hide direct objects of violation of customs rules from customs control; vehicles used to move direct objects of violation of customs rules across the customs border of Ukraine). It is stated that the method of proof is an important theoretical component with an undoubted applied value for objective and prompt consideration and resolution of cases of violation of customs regulations. It is proposed to consider the method of proving in cases of violation of customs rules as a normatively established set of actions aimed at revealing the truth in cases of violation of customs rules on the basis of analysis of valid facts. The structural elements of the method of proving in cases of violation of customs rules are singled out, which include: 1) inspection; 2) analysis; 3) comparison.
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Janlar Huseynova, Nurana. "THE IMPORTANCE OF CONTIGUOUS ZONE FOR THE COASTAL STATE." SCIENTIFIC WORK 65, no. 04 (April 23, 2021): 333–36. http://dx.doi.org/10.36719/2663-4619/65/333-336.
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The United Nation Convention on the law of the sea recognizes that the coastal states have the right to establish contiguous zone in which the coastal state may exercise the limited control necessary to prevent or punish infringement of its customs, fiscal, immigration and sanitary laws and regulations that occurs within its territory or territorial sea. Under international law the maximum breadth of the contiguous zone is twenty-four nautical miles. Regulation of irregular migration, illegal traffic in drugs, environment, terrorism at sea or underwater cultural heritage increase the importance of the contiguous zone. Accordingly, the contiguous zone as a legal institution may be subject to future changes in the international maritime law. This article describes the importance of contiguous zone in the law of the sea. Key words: contiguous zone, coastal state, convention, control, punishment power, state’s interest
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SIDOROVA, Elena Yu, and Aleksei A. ARTEM'EV. "Value added tax in case of exports from the special economic zone in the Kaliningrad Oblast." National Interests: Priorities and Security 17, no. 8 (August 16, 2021): 1433–48. http://dx.doi.org/10.24891/ni.17.8.1433.
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Subject. The article focuses on the value added tax in case of exports from the special economic zone in the Kaliningrad Oblast. Objectives. We study methodological aspects of VAT in case of exports from the special economic zone in the Kaliningrad Oblast. Methods. We conducted the content analysis of available sources. The comparative analysis helped confirm the reasonableness, reliability and the relevance of methodological guidelines for determining economically adequate tax implications in terms of VAT in case of exports from the special economic zone in the Kaliningrad Oblast. Results. Importing foreign goods into the special economic zone of the Kaliningrad region and letting them pass the customs procedure of free economic zones, a Kaliningrad-registered legal entity was found to exempt from customs payments, including VAT as part of customs payments under the above procedure. Being transported to elsewhere in the EAEU, any goods in the free economic zone should be treated as foreign goods, unless their status as the EAEU goods is corroborated with documents. The effective tax and customs regulations provide for VAT to be paid on imports into the Russian Federation, including as part of customs payments, and subsequently VAT on the sale of goods in the Russian Federation. VAT on imports, inter alia, as part of customs payments is subject to tax deductions as per Articles 171, 172 of the Russian Tax Code. Conclusions and Relevance. The taxation mechanism herein is identical to that applying to exports from the free economic zone to elsewhere in the customs area of the EAEU if there were not tax clauses envisaged in Federal Law № 72-ФЗ. Hence, the above clauses seem reasonable to be excluded.
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Budyakova, T. P. "Psychological characteristics of the rules of subordination within the cultural and historical analysis." Cultural-Historical Psychology 11, no. 4 (2015): 89–95. http://dx.doi.org/10.17759/chp.2015110408.
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The article examines the psychology of submission. Given psychological characteristic standards of submission historically embodied in the moral codes and legal sources. The subject of analysis are historical regulations XII—XX centuries, the customs, in which the fixed rate of submission, as well as the memoir literature. There are four basic psychological lines of development in the history of the rules of subordination, in particular: a special regulation of the rules of subordination and increasing social importance of the role of subordinate. It is proved that psychological acceptance of a subordinate role and the satisfaction of its implementation includes the requirement of special rules regulating authority and emphasis on the social importance of the role of subordinate. It was established that one of the reasons that the job satisfaction of employees of state structures higher than employees of private companies, a large schema definition of relations with management. Hierarchical role is considered in terms of two components: the role of attributes and rules, rules of conduct. The article focuses on the fact that the individual external signs, locking status subordination, increase the level of self-esteem of subordinate.
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Teszner, Krzysztof. "Country Note: Customs And Fiscal Control In Poland As A Radical Measure To Eliminate Tax Evasion." Intertax 48, Issue 10 (September 1, 2020): 922–28. http://dx.doi.org/10.54648/taxi2020090.
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Many European countries with stable market economies have recently taken measures to seal their own tax systems. A noticeable phenomenon are the modifications in the organization and functioning of tax administrations and in the existing procedures for the control of taxpayers with respect to the tax law. Customs and fiscal control, which was recently introduced in Poland, is an example of a new control procedure aimed at eliminating tax evasion and combating tax fraud, especially carousel transactions in value added tax. The introduction of this control was preceded by the establishment of a special Customs and Fiscal Service within the modernized National Fiscal Administration. In the article, the author analyses and evaluates the regulations contained in the Act on National Fiscal Administration that concern the fundamental aspects of performing customs and fiscal control. In this contribution, the author emphasizes that the very broad scope of the subject matter of customs and fiscal control allows for a significant amount of freedom for authorities in shaping the control policy and modifying it depending on the risks involved. The exploitation of the powers granted by tax authorities in a disproportionate manner is a source of tax disputes initiated by the controlled taxpayers. Customs and fiscal control in the area of tax law compliance is one of four tax procedures in force in Poland that is aimed at verifying compliance with tax obligations. Although these procedures should be autonomous, in practice, the dualism of control has been maintained. Customs and fiscal control precedes tax proceedings and automatically transforms into these proceedings without any formal initiation. This is a completely innovative legal instrument that allows for rapid investigation and determination of the amount of tax arrears. In this author’s opinion, a customs and tax inspection is a special procedure for obtaining and collecting evidence that is subsequently employed in tax proceedings. Tax law, tax administration, custom and fiscal control, tax evasion.
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Komziuk, V. T., and A. A. Komziuk. "Topical issues of improving Ukrainian legislation regulating the prevention and counteraction to smuggling and certain legal elements of customs rules’ violation." Bulletin of Kharkiv National University of Internal Affairs 82, no. 3 (November 27, 2018): 20–29. http://dx.doi.org/10.32631/v.2018.3.02.
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The authors of the article analyze the measures for preventing and counteracting smuggling defined in the Customs Code of Ukraine and other acts of customs legislation, the imperfection of the normative consolidation of such measures in the Customs Code and the problematic issues of their implementation. The most important measures aimed at counteracting smuggling were suggested, which were defined by normative acts of the Cabinet of Ministers and the President of Ukraine, and were offered to strengthen them in legislation, in Section 17 of the Customs Code, which determined (though depleted) measures to prevent and counteract to smuggling. In particular, the expediency of introducing amendments to the Art. 456 of the Customs Code of Ukraine is substantiated, which would generally define the procedure for the controlled delivery of drugs, psychotropic substances and precursors, which should be detailed in the relevant normative act that should be promptly adopted by the competent authorities. It is also suggested to amend the Art. 456 of the Customs Code of Ukraine, which does not correctly define the objects of smuggling, which are subject to prevention and counteraction with regard to their illegal trafficking across the customs border of Ukraine.
There are also certain deficiencies in the normative definition of some legal elements of customs rules’ violation enshrined in the Customs Code, in particular concerning exceeding the term of temporary import or temporary export of goods. It is also offered to amend the Art. 481 of the Customs Code of Ukraine, recognizing commercial vehicles as the objects of the offenses.
The proposed amendments resulting from the study are to improve the current legislation that regulates the prevention and counteraction of smuggling, the specific element of customs rules’ violation, will enhance the effectiveness of the fight against smuggling and violations of customs rules in general.
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Romanova, Viktoria V. "OBJECTIVES OF FURTHER DEVELOPMENT OF THE LEGAL REGULATION OF ENERGY RESOURCE USAGE FOR ENERGY LAW AND ORDER ENHANCEMENT." Energy law forum 3 (October 8, 2020): 11–15. http://dx.doi.org/10.18572/2312-4350-2020-3-11-15.
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The nature of the legal regime of energy resources, requirements for their quality, metering, extraction, production, delivery, transportation, storage, pricing, customs regulation are fundamental problems of energy law. Certainty in the legal regulation of the use of energy resources as the key object of social relations within the scope of energy law has a direct impact on securing the balance of interests between energy law subjects at national and international levels. The level of the international unification of provisions on the legal regime of energy resources remains low, with the exception of unified provisions on the use of nuclear power. Due to the specific nature of energy resources, both national and international unification is performed primarily using an industry-based approach. Further development of the legal regulation of the use of energy resources, the improvement of the legal regime of energy resources, in particular, factoring in the need to apply innovative energy saving, energy efficient technologies, ensuring anti-terrorism security, and industrial safety of the energy infrastructure require legal studies in this area. Comparative legal studies of provisions on the legal regime of energy resources in other countries will be especially valuable. This article can be useful for further research into the subject matter, for education purposes.
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Romanova, Viktoria V. "Objectives of Further Development of the Legal Regulation of Energy Resource Usage for Energy Law and Order Enhancement." Energy law forum 3 (October 8, 2020): 69–72. http://dx.doi.org/10.18572/2410-4396-2020-3-69-72.
Full textAbstract:
The nature of the legal regime of energy resources, requirements for their quality, metering, extraction, production, delivery, transportation, storage, pricing, customs regulation are fundamental problems of energy law. Certainty in the legal regulation of the use of energy resources as the key object of social relations within the scope of energy law has a direct impact on securing the balance of interests between energy law subjects at national and international levels. The level of the international unification of provisions on the legal regime of energy resources remains low, with the exception of unified provisions on the use of nuclear power. Due to the specific nature of energy resources, both national and international unification is performed primarily using an industry-based approach. Further development of the legal regulation of the use of energy resources, the improvement of the legal regime of energy resources, in particular, factoring in the need to apply innovative energy saving, energy efficient technologies, ensuring anti-terrorism security, and industrial safety of the energy infrastructure require legal studies in this area. Comparative legal studies of provisions on the legal regime of energy resources in other countries will be especially valuable. This article can be useful for further research into the subject matter, for education purposes.
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Ruchkina, G. F., and V. K. Shaidullina. "Factors Hindering the EAEU Exports to Third Countries and Reducing Russia’s Export Competitiveness." Economics, taxes & law 12, no. 1 (March 12, 2019): 136–43. http://dx.doi.org/10.26794/1999-849x-2019-12-1-136-143.
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The subject of the researchis the current difficulties faced by the Eurasian Economic Union (EAEU). The purpose of the research was to identify factors that impede the export of the EAEU goods to third countries and affect Russia’s export competitiveness. To this end, an analysis of the EAEU customs and legal regulations was carried out. The study provides reasons necessitating the abolishment of the residency principle in the EAEU as geographically limiting the ability of the declarant to submit a goods declaration to any customs authority in a customs territory of the customs union. The paper addresses problems related to the lack of harmonization of rules governing export and currency controls in the EAEU member countries. A comparative analysis of the rules regulating the goods exports at the national level of the customs union members was performed and the main differences were revealed.It is concludedthat the principle of residency is the key factor affecting the export competitiveness of the Russian and EAEU goods. Its abolishment requires a comprehensive approach and a number of measures aimed at harmonizing the customs legislation and related laws. The abolishment of the residency principle will reduce the material and time expenditures of businessmen in preparation of customs declarations, eliminate multiple VAT payments to participants of value chains and agency transactions within the EAEU, unify documents for performance of currency control as well as the procedure for granting export control licenses, resolve the issue of the procedure and currency of customs payments, etc. It is also required to solve industry-specific problems related to the implementation of the customs process (currency control, export control, procedures for refunding the value-added tax, etc.).The relevance of the researchlies in the fact that the implementation of the “EAEU Goods” Concept, developed by the Eurasian Economic Commission, requires solution of problems arising in the mutual and foreign trade. Meanwhile, expanding the trade with third countries is one of the main tools for the growth of national economies of the EAEU members.
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Proskurina, N. M. "The Audit of Transactions with Customer-Owned Raw Materials in Foreign Economic Activities." Statistics of Ukraine 80, no. 1 (July 25, 2018): 77–84. http://dx.doi.org/10.31767/su.1(80).2018.01.10.
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The specifics of audit of the transactions with customer-owned raw materials in foreign economic activities (FEA) are shown. It is determined that FEA, being risky ones, need special attention from an external auditor. When scrutinizing such transactions, the latter need to be aware that when a FEA transaction is signed, including one for processing of customer-owned raw materials, the requirements of legal and regulatory acts being in force in Ukraine need to be duly considered. It is demonstrated the Custom Code of Ukraine regulates the work arrangements with customer-owned raw materials in FEA and specifies custom regimes for FEA transactions, with implications for their taxation. The taxation, in turn, is regulated by the Tax Code of Ukraine and has specifics in assessment and payment of value added tax and profit tax. The eligibility for tax credit on the commodities purchased and thereafter exported as raw materials in the custom regime of processing occur on general grounds specified in Section 5 “Value Added Tax” of the Tax Code of Ukraine, and the tax liabilities occur on the date when a customs cargo declaration is submitted for execution. According to Article 39 of the Tax Code of Ukraine, taxation of profits from transactions with related nonresident entities has some specifics. An example of the authors’ review of transactions with customer-owned raw materials in FEA, recording of the results of auditor procedures and the obtained evidences in working documents is given. The format of a working document is subject to professional opinion of an auditor. The test of recording transactions on processing of customer-owned raw materials beyond the boundaries of custom territory of Ukraine is proposed as a working document. The working document, intended to confirm the fact of collecting auditor evidences in order to form the auditor opinion on financial reporting, covers the content of transactions on processing of customer-owned raw materials, information sources for an auditor (primary documents, accounts records), audit procedures and their results, with the auditor’s opinion about the authenticity of recorded information (its confirmation). The working documents enable for regulation and quality assurance of audit procedures, and for unification of the auditor’s actions.
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Borko, Yuliia. "Economic and legal aspects of the use of computer programs." Theory and Practice of Intellectual Property, no. 5 (November 17, 2021): 79–86. http://dx.doi.org/10.33731/52021.244522.
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Keywords: computer program, economic and legal regulation, taxation, licenseagreement, initial cost, value added tax, royalties
The article deals with the economic and legal aspects of using computer programs inbusiness operations. In particular, certain problems of taxation relating to the creationand use of computer programs are considered. There have been consideredways and means of representations in the accounting of the following operations: purchaseof intellectual property rights to a computer program, supply of a computer programfrom a non-resident (resident) to a resident. The principles of the formation ofthe cost of a computer program, depending on the terms of purchase, have been outlined.The has been defined the concept of royalties from the use of a computer programin the economic activity of an enterprise. The article indicates that the supply ofservices (performance of work) related to software products and that introducechanges to the software are deemed to be any updates, changes, additions to expandtheir functionality. Such an operation is referred to as the supply of software productsusing IT benefits. The supply of services that do not introduce changes, namely: installation,configuration, testing, identification and rectification of deficiencies, information,and consulting support is referred to operations that are subject to VAT atthe general rate. The article states that VAT is charged on operations for the supplyof software products from a non-resident (resident) to a resident in the customs territory(customs territory) of Ukraine, which, in turn, is not subject to VAT. At the sametime, if as a result of the provision of technical support services for software products(including software products provided for use under the license agreement) there areno changes in software products (for example, training staff to work with the program,installing the program, configuration of office equipment, etc.), then operationsfor the provision of such services are subject to VAT in the generally established mannerin the amount of 20 percent.There has been determined the need to improve economic and legal regulation ofthe creation and use of computer programs in the economic activities of companies interms of taxation.
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Anaboli, Panayota. "Customs Violations and Penalties in Europe: Harmonization on the Horizon?" Global Trade and Customs Journal 5, Issue 9 (September 1, 2010): 389–93. http://dx.doi.org/10.54648/gtcj2010046.
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Customs legislation is made exclusively at the EU level, while its enforcement is exclusively a function of the Member States. Despite differences in law enforcement structures, all EU Member States have the same responsibility to enforce EU legislation. Differences may therefore arise in the treatment of customs offences and their penalties at the Member State level, which may generate extra costs for companies operating in more than one Member State. In addition, it is not only the risk of financial loss, but there is also the risk that of a loss of good standing with customs (such as status as Authorized Economic Operator (AEO), for example), resulting in imports being subject to closer scrutiny and a correspondingly slower clearance process, thus increasing the cost of doing business. At the same time, Member States are seeing less revenue from imports as a result of the downturn and may seek other ways to generate new revenue. Hence, enforcement authorities may focus on finding noncompliance with customs regulations and assess additional duties and taxes. In both cases, compliance issues are growing more important than ever. It is therefore appropriate to consider recent developments such as the modernization of customs legislation, the introduction of electronic customs, and the Lisbon Treaty to address the need to harmonize customs penalties regimes. This requires an analysis of the question of customs penalties, briefly referring to previous attempts of harmonization, taking into account the new institutional and legislative context, and finally reflecting on possibilities for action under the Lisbon Treaty to achieve the approximation of the European customs penalties regime.
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Sokoliuk, S. Iu, O. S. Tupchiу, and O. V. Zharun. "Analysis of theoretical and methodological approaches to determining the concept of "customs regimes"." Collected Works of Uman National University of Horticulture 2, no. 99 (December 22, 2021): 361–72. http://dx.doi.org/10.31395/2415-8240-2021-99-2-361-372.
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The article analyzes the concept of "customs regime", characteristic features are formulated, main elements, goals and functions of customs regimes in the development of foreign economic relations. The classical classification of customs regimes under the Customs Code of Ukraine is substantiated. Based on the analysis, a position on the study concept is substantiated, the interpretation of the category "Customs regimes" is provided. The conducted research confirms that under the customs regime, we understand the set of customs procedures that establish the rules for moving goods through the customs border of Ukraine and their further use in order to ensure the interests of the state in the customs sphere. The functions of customs regimes are analyzed: fiscal, which finds its implementation in the collection of customs payments in order to ensure the financial interests of the state in foreign economic activity; stimulating, implemented by exempt from customs taxation and the use of non-tariff regulation, simplification of customs procedures in order to stimulate subjects of foreign economic activity, promoting the development of a national economy, etc.; protective, which involves the use of non-tariff regulatory measures and aims to protect the economic and other national interests of the state by introducing a licensing, quota and other non-tariff restrictions when placing goods in customs regimes; control - aimed at ensuring compliance with the norms of the current legislation of Ukraine in the customs sphere, which is implemented through specific methods and forms inherent in control in the field of public administration; the regulatory, purpose of which is to regulate the order of action when placing the goods in the customs regime associated with the direction of movement of goods through the customs border, the definition of the status of goods and operations with it, etc. According to the results of generalization, the study is substantiated by the classification of customs regimes, which includes: a) the main (import (issue for free circulation) and export) as customs regimes aimed at ensuring the state's financial interests in foreign economic activity; protection of its economic and other national interests; b) preferential customs regimes (transit, customs warehouse, free customs zone, temporary import of goods to customs territory and exports at its boundaries, processing in customs territory and abroad), the purpose of applying which is to stimulate the subjects of foreign economic activity of the state, development of the national industry, promoting international trade, economic relations and relationships in the humanitarian sphere; c) special customs regimes (Repimport, re-export, duty-free trade, destruction or destruction and refusal of the state) that are not provided for by the European Union's customs law and in its essence or are auxiliary, or such that define certain signs of goods.
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Fedorov, Aleksandr V. "New Clarifications on Illicit Trafficking Cases." Russian investigator 15 (August 24, 2017): 3–13. http://dx.doi.org/10.18572/1812-3783-2017-15-3-13.
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The article analyzes changes in the Russian criminal legislation on liability for illicit trafficking including the ones stipulated by the Agreement on the Customs Code of the Customs Union and the appearance of a single customs territory of the Customs Union within the EAEU taking into consideration the provisions of the ruling of the Plenum of the Supreme Code of the Russian Federation dated April 27, 2017 No. 12 On Judicial Practice in Cases on Illicit Trafficking. The author describes the reasons that have brought about the need to prepare clarifications on illicit trafficking cases at the level of the ruling of the Plenum of the Supreme Code of the Russian Federation; pays attention to the changes of the legal regulation of customs relations; sets out the approaches to the notion of illicit trafficking in a narrow and broad sense; gives clarifications as to the determination of the illicit trafficking object itself and its subjects; unfolds the content of the objective side of illicit trafficking; makes notice of the issues, which have not received due clarification yet and the answers thereto will be developed in course of law enforcement.
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Goncharenko, L. I., and I. V. Nikulkina. "Tax and Customs Mechanisms for Regulation of the Russian Arctic Development from the Standpoint of Strengthening National Interests." Economics, taxes & law 11, no. 6 (December 26, 2018): 143–51. http://dx.doi.org/10.26794/1999-849x-2018-11-6-143-151.
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The subject of the research is the formation of a comprehensive interconnected set of regulatory mechanisms for the socioeconomic development of the Arctic macro-region to meet the new economic requirements. The purpose of the research was to develop an adapted set of tax and customs regulatory mechanisms for the development of the Arctic Area of the Russian Federation from the standpoint of strengthening the national interests and economic security of the country and to identify the main problems in the establishment of a system for financial support and stimulation of the socio-economic development of the Russian Arctic Area. The relevance of the research is due to the fact that the development of the Russian Arctic Area having a substantial natural resource and economic potential determines to a great extent the economic security and sustainable development of the country. The dynamically changing geopolitical and economic situation necessitates seeking new approaches to the formation of the country’s Arctic financial policy alongside the development of effective mechanisms for its implementation in order to ensure sustainable socio-economic development of the Russian Arctic Area. Conclusions: a set of tax and customs mechanisms for the implementation of the state Arctic financial policy was proposed from the standpoint of strengthening national interests aimed at the promotion of investment, business and research activities in the Russian Arctic Area. The comprehensive use of the proposed regulatory mechanisms will improve the effectiveness of investment and financial decisions in the implementation of the state Arctic policy.
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Kravchuk, S. "Theoretical and legal aspects regulation public relations." Uzhhorod National University Herald. Series: Law, no. 69 (April 15, 2022): 31–36. http://dx.doi.org/10.24144/2307-3322.2021.69.4.
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The article defines the means of social regulation, which include legal, moral, corporate, social customs, etc. At the same time, the norm is not the only means of influencing human behavior, as such means also embrace individual instructions, authoritarian orders, measures of physical, mental, organizational coercion and so on. Therefore, the legal regulation of social relations is defined by the author as a purposeful action on human behavior and public relations with the help of legal (juridical) means.
At the same time, the legislator faces the difficult task of maintaining a balance between legal regulation and social self-regulation. Before subjecting a public relation to normative regulation, it is necessary to substantiate the necessity and expediency of such a step, since the efficiency of legal regulation is determined by the compliance of the final result of legal regulation with the goals set by the legislator in the relevant legal norm. Therefore, the aim of the article is to determine the level of potency of legal norms that correspond to the objective conditions and laws of development of the society in which they operate. At the same time, their content must correspond to the social consciousness of the population, first of all to the principles of morality and the level of legal awareness, as well as to agree with the norms of its other branches.
Since the subject of legal regulation is social relations, the legal regulation is conditioned by certain objective and subjective factors. The author identifies the following factors: the level of economic development of the society; the social structure of the society; the level of maturity and stability of social relations; the level of legal culture of citizens; the level of determinancy of the subject, means and methods of legal regulation.
In a modern democratic state, the nature and types of these means are determined by a set of factors, among which the article highlights the patterns of development and fundamentals of the law system, as well as the level of the declared and actually valid rights and freedoms of man and citizen, enshrined both in acts of national law and in international legal acts ratified by the legislative body of this state.
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Fedorov, Aleksandr V. "Alcohol and Tobacco Smuggling Articles." Russian investigator 22 (November 30, 2017): 3–13. http://dx.doi.org/10.18572/1812-3783-2017-22-3-13.
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The article is dedicated to the issues related to determination of the alcohol and tobacco smuggling subject as a crime stipulated by Article 2002 of the Criminal Code of the Russian Federation (CC RF). The author reviews the correlation between the “crime subject” and the “smuggling article” notions from the criminal law theory standpoint, points out the difference in their content and concludes that a new criminal law notion is formed — “smuggling article”, which defines the goods (items) listed in Articles 200¹, 200², 226¹ and 229¹ of the CC RF, where criminal liability is established for their illegal transfer across the customs (state) border. The author indicates the blanket character of Article 200¹ of the CC RF and analyzes the “alcohol product” and “tobacco good” notions considering international agreements, supranational acts of the EAEC and the EAEU and Russian laws and regulations. The alcohol product and tobacco good types are listed and briefly characterized. The notions of falsified, undue quality and counterfeited alcohol products and tobacco goods are given. The author reviews some issues related to classification of illegal transfer of falsified, undue quality and counterfeited alcohol products and tobacco goods across the customs border of the Customs Union; describes approaches to determination of large-scale smuggling of alcohol products and tobacco goods, analyzes the clarifications of the resolution of the Plenum of the Supreme Court of the Russian Federation of April 27, 2017, No. 12 On Judicial Practice in Smuggling Cases on this issue.
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Oleinik, S. P. "A structural-functional model of cross-border logistics as a process subsystem of company's foreign trade activity tetrad." Economic Analysis: Theory and Practice 19, no. 9 (September 29, 2020): 1736–64. http://dx.doi.org/10.24891/ea.19.9.1736.
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Subject. To assess the potential of corporate management of company’s foreign trade activities, the article considers the structure and functionality of its constituent systems and, particularly, the cross-border logistics as a process subsystem, are of interest nowadays. Objectives. Based on the main provisions of the theory of system economics, the study aims to build a structural and functional model of cross-border logistics, which is a process subsystem of the tetrad of company's foreign trade activities. Methods. The study draws on the systems approach, methods of analysis and synthesis, grouping and comparison, abstraction, generalization, analogies, logical analysis, and the management theory elements. Results. I built a structural and functional model of cross-border logistics as a subsystem of the tetrad of company's foreign trade activity, which meets the previously formulated conditions for model verification. The paper particularizes the systems of four types of basic typology and substantiates their inclusion in the process subsystem; discloses the essence of general economic processes implemented by each system, and determines the content of produced and consumed goods. I developed a model of interaction between administrative (customs regulation) and corporate (cross-border logistics) tetrads. Conclusions. The model enables to identify four systems that due to their functionality are responsible for movement of goods across the customs border, and to describe this process from the perspective of space-time approach. The movement of goods across the customs border is determined by the interaction of administrative and corporate tetrads, and the key factor is the activity of process subsystems.
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Anjani, Bella Bestharinda, and Djauhari Djauhari. "Juridical Analysis on Loading Acquisition of Land And Buildings (BPHTB) on The Transfer of Land And Building to Taxpayers in Pekalongan." Jurnal Akta 5, no. 3 (September 17, 2018): 633. http://dx.doi.org/10.30659/akta.v5i3.3183.
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Taxes as a source of revenue for the state should be a great reception because the source another in come. One type of tax is BPHTB imposed on taxpayers individuals or legal entities that transfer of land rights. Methods of using juridical empirical approach, analytical descriptive specification. Source data using primary data and secondary data, engineering data collection is by interview, documentation and literature, data analysis done qualitatively. The results showed that: 1) The amount of taxes payable in SKBKB will be subject to an administrative penalty of 2% calculated from tax under or over for a maximum period of 24 months from the date the tax is due, but if the taxpayer to report it / then not be subject to administrative sanctions ; 2) The application of tax rates on Acquisition of Land and Building is 5% (five percent); 3) Role the PPAT in giving the services to the people in application of making the land certificate based on the regulation and become registated in PPAT.Keywords: Cost, Supply Customs Land and Building (BPHTB), Taxpayer.
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Oswald, Dr Rudahigwa. "The Institutional Factors Influencing Trade Facilitation in Rwanda through EAC Customs Union." International Journal of Scientific and Management Research 05, no. 03 (2022): 105–21. http://dx.doi.org/10.37502/ijsmr.2022.5310.
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Trade facilitation is any process involved in the reduction in trading costs associated with enforcement, regulation, and administration of trade policies. This process intended to lower the related transaction costs for firms in global commerce thereby enabling continued growth in cross border trade in goods and service. Trade facilitation is a diverse and challenging subject with potential benefits for both private business people and governments at national, regional and international levels. Governments initiated a trade facilitation reform programme following complaints about widespread corruption and poor administrative practices. The reform programme included the implementation of single-point clearance and mechanism, the introduction of risk assessment procedures and the publication of customs nights and responsibilities in export clearance. To conduct this kind of study is very important because it helped to describe the extent at which cargo clearance procedures, tariff charges and other institution factors influence the trade facilitation in Rwanda. Rwanda is a land-locked country, facing tremendous difficulties in accessing major markets in the regional as well as in the rest of the world. These difficulties emanated from high transport costs owing to the fact that she has no direct access to the sea. Rwanda has been continually showing deficit in export and imports compared to other neighboring partners the transit time greatly improved but nonetheless a sensitive consignment may be escorted on request from security organs - especially explosives, used in industries and construction works. It was noted that, through EAC customs union, Revenue Authority Digital Data Exchange (RADDEx) in an effort to facilitate trade in East Africa, Revenue Authorities throughout the EAC introduced modern computerized system and methods of ICT with great success and benefits to all stakeholders which make the work more efficient, productive and accurate. In this case, the impact here is the use of advance information by clearing and forwarding agencies that start processing customs entries prior to arrival of transit trucks at border posts. When trucks arrive at border posts, they are cleared immediately - since document formalities were completed. This study has revealed the current status on how the customs union procedures influence the trade facilitation in Rwanda. The study has revealed the areas of weaknesses for improvement. Corruption is one of the serious challenges identified in this study. Therefore, EAC members’ states should formulate policies which will combat the corruption within the EAC customs All these representatives should have an input on each of the coordination elements. The EAC members’ state should harmonize the charges and penalties not only customs laws but also trade regulations and laws. There should be a committee or a unit that will integrate this work. They should build on the work of the respective legal units of all Partner State.
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Hasan, Maisyarah Rahmi, and Nik Nor Azeah Nik Azman. "Baby Dumping in Malaysia and Indonesia: Between National Regulation and Islamic Criminal Law." Mazahib 20, no. 2 (February 11, 2022): 321–56. http://dx.doi.org/10.21093/mj.v20i2.3361.
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This study aims to analyze the problem of baby dumping that happened in Malaysia and Indonesia according to regulation and Islamic Law (Fiqh al-Jinayah). As known, both countries are majority Muslims population which have similarities in terms of culture and customs. However, baby dumping cases are still happening in these countries, increasing every year. So it needs to be studied more deeply, considering that both countries have implemented laws related to the prohibition of baby dumping. This research is a normative method by descriptive qualitative type. This study concludes that baby dumping cases are not a light problem but a big problem that must resolve with the support of all parties. Some factors that influence a person in baby dumping cases are pregnancies outside of marriage, lack of education with knowledge of sex, embarrassment with the surrounding community. From the laws regulated in Malaysia and Indonesia, the perpetrators of this baby disposal can be subject to the most severe punishment as regulation implemented in both countries. However, the punishment for the perpetrators is still limited to imprisonment. Even if the perpetrators are children, child protection rules are applied. This punishment in Islam is categorized as ta'zir punishment.
Keywords: Baby Dumping, Children, Islamic Law, Islamic Criminal Law
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Novikova, Yuliya Gennad'evna. "Legal custom and universal practice in the Russian criminal proceedings." Юридические исследования, no. 4 (April 2021): 9–23. http://dx.doi.org/10.25136/2409-7136.2021.4.35160.
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The object of this research is the assemblage of social relations arising in the sphere of criminal justice in the course of eliminating legal gaps and contradictions. The subject of this research is the legal custom as one nontraditional sources of law for the Russian criminal proceeding, which is applied in the absence of norms consolidated in the normative legal acts, which are aimed at regulating the corresponding legal relations. Analysis is conducted on the essence of the concept of legal custom, means of formation, classification, and methods of application in criminal proceedings. Special attention is given to the methods of authorization of legal custom by the state, which may entail the recognition of this source of law as independent or transformation into another source of law. The main conclusions that also determine the scientific novelty of this research are as follows. 1. The system of Russia criminal procedure law is characterized by the development processes, which imply the formation and application of such an nontraditional source of law as legal custom. 2. Legal custom represents the rules not prohibited by law for performing procedural actions and making procedural decisions, which are translated into practice through repetition by the of the proceedings in the absence of the enforceable rule of law. 3. According to the method of formation, legal customs in criminal proceedings can be classified into dispositive (based on the voluntary will of the participants) and imperative (formed through tacit administrative influence). 4. Imperative legal customs are the negative phenomena of legal reality and cannot be attributed to the sources of law. 5. Authorization of legal custom as an independent source of law consists in its “tacit” approval by the government authorities. Textual consolidation of legal custom entails its transformation into a new form of law. 6. Universal practice is one of the characteristics of legal custom and a possible means for its legalization.
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Putri, Nyoman Dita Ary, I. Nyoman Gede Sugiartha, and Ni Made Sukaryati Karma. "Penegakan Hukum Terhadap Peredaran Rokok Tanpa Cukai di Indonesia." Jurnal Preferensi Hukum 3, no. 1 (February 27, 2022): 171–76. http://dx.doi.org/10.22225/jph.3.1.4679.171-176.
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Indonesia as a developing country, one of whose income is through Customs and Excise levies, the responsibility of which will be borne by the apparatus of the Directorate General of Customs and Excise, such as cigarettes. However, there are still many cigarette factories or entrepreneurs who commit violations in the form of distributing cigarettes without excise in Indonesia. The purposes of this study are to analyze the legal regulation of the circulation of excise-free cigarettes in Indonesia and law enforcement efforts against the distribution of excise-free cigarettes in Indonesia. This research method is a normative legal research method with a conceptual approach. The technique of collecting legal materials used in this research is by recording in the documentation. Sources of legal materials used in the form of primary, secondary, and tertiary legal sources. After the data was collected, then analyzed systematically, the results of the study revealed that the circulation of cigarettes without excise in Indonesia is regulated in Article 4 which states that cigarettes are excisable goods because they are processed tobacco products and Article 29 of Law Number 39 of 2007 which states that goods are subject to excise. must be attached with excise stamps or affixed with other signs of payment of excise duty to be offered, delivered, sold, or made available for sale. Law enforcement efforts against excise-free cigarettes in Indonesia include preventive (prevention) and repressive (enforcement) law enforcement efforts. Law enforcement against the distribution of cigarettes without excise may be subject to criminal penalties in the form of imprisonment and fines which are cumulative (combined) criminal penalties.
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Pogorletskiy, Alexander I., and Mariya V. Keshner. "Indirect taxation of cross-border e-trade: features of national and intergovernmental regulation." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 1 (2020): 256–80. http://dx.doi.org/10.21684/2411-7897-2020-6-1-256-280.
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The contemporary research in the field of economic and legal assessment of e-trade development, published in Russia, provides a general description of the situation and prospects for the development of international online transactions. At the same time, the aggregate features of taxation of cross-border e-commerce (which is the paper’s subject) are highlighted, without focusing on indirect methods of tax regulation (which are the object of the paper). Based on previous theoretical, methodological and practical studies, the authors systematize the knowledge about cross-border e-commerce operations’ indirect tax regulation both at the national and interstate level, defining the main approaches to taxation in this area. They also propose to focus on the priority of the regulatory (stimulating) role of taxes in their application as tools for influencing international online trading transactions. The main provisions of the paper reveal the principles and features of collecting value-added tax (VAT), excise, customs, and postal duties in the field of export-import e-trade operations with goods, digital content, and electronic services in national tax systems. In addition, this paper characterizes the main directions of international coordination of cross-border e-commerce indirect taxation. The authors have proven their hypothesis that the rapid development of cross-border e-trade in the modern world makes this field of international economic relations attractive enough to enhance the fiscal role of indirect taxation at the national level; however, the difficulties for the global economy early in the third decade of the 21st century require prioritizing the regulating (stimulating) role of indirect taxes to support global economic and trade operations growth, including its electronic segment.
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Meron, Theodor. "The Humanization of Humanitarian Law." American Journal of International Law 94, no. 2 (April 2000): 239–78. http://dx.doi.org/10.2307/2555292.
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The centennial of the Hague Convention (No. II; No. IV in the 1907 version) on the Laws and Customs of War on Land and the fiftieth anniversary of the four Geneva Conventions for the Protection of Victims of War of August 12, 1949, present an opportunity to reflect on the direction in which the law of war, or international humanitarian law, has been evolving. This essay focuses on the humanization of that law, a process driven to a large extent by human rights and the principles of humanity. As the subject is vast, major issues must inevitably be left out of my discussion, including the impact of the prohibitions on unnecessary suffering and indiscriminate warfare on the regulation of weapons, the proscription of antipersonnel land mines and blinding laser weapons, and the progression of international humanitarian law from largely protecting noncombatants to protecting combatants as well.
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U. V., Nastoiashcha. "Subculture of convicted as from criminal subculture: cultural and historical aspect." Scientific Herald of Sivershchyna. Series: Education. Social and Behavioural Sciences 1, no. 6 (July 2, 2021): 98–111. http://dx.doi.org/10.32755/sjeducation.2021.01.098.
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The purpose of the article is to distinguish the subculture of convicts and criminal subcultures as a known concept Methodology. The basis of this study is a theoretical analysis, synthesis, generalization, systematization of available scientific literature on the subject. Results. The theoretical analysis of scientific works on the basis of an interdisciplinary approach helped to distinguish the subculture of convicts and the criminal subculture in the context of their manifestations in the public consciousness. It is determined that the subculture of convicts develops on the basis of the criminal subculture, which performs a regulatory function in relation to convicts. The criteria of delimitation of subcultures are singled out, which gives each of them a separate place in the general continuum and concerns: attitude to social and legislative norms, places of formation and forms of manifestation, peculiarities of communication and self-presentations. It is proved that a clear distinction between the convicted subculture and the criminal subculture will provide a basis for the rehabilitation of convicts and the effectiveness of the penitentiary service in prison conditions. It was established that the subculture of convicts is a structural element of the criminal subculture with its own system of norms, values, traditions, customs that regulate the behavior of convicts in the informal structure of penitentiaries. Its emergence and existence in places of imprisonment causes a compensatory psychological reaction with a forced desire to adapt, ensure their safety, assert themselves in a community of their own kind, where inevitably formed a system of values, concepts, customs, regulating relations between individuals isolated from society. Practical implications. The subculture of convicts is created and manifested in places of imprisonment, is characterized by the preservation of norms, values, traditions, customs of the criminal subculture, provides for the formation of adaptive mechanisms for places of imprisonment with subsequent inclusion in the rehabilitation process. Value (originality). The clarity of the distinction between the subculture of convicts and the criminal subculture will create the basis for the deployment of prison rehabilitation processes and increase the efficiency of the penitentiary service. Key words: subculture (criminal, prison, convicts), penitentiary institutions, norms of behavior regulation.
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Monyamane, Lesetja, and Mpho Paulos Bapela. "Gongqose v Minister of Agriculture, Forestry and Fisheries – A Tale of Customary Rituals and Practices in Marine Protected Areas." Potchefstroom Electronic Law Journal 22 (December 10, 2019): 1–17. http://dx.doi.org/10.17159/1727-3781/2019/v22i0a5937.
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The correct application of customary law post constitutionalism continues to be the subject of much judicial and academic deliberation. This is especially true where the existence and/or scope of customary rights and cultural practices are not well defined in a specific case. Gongqose v Minister of Agriculture, Forestry and Fisheries 2018 5 SA 104 (SCA) presents a perfect example of the dissonance between the recognition of customary law by the Constitution of the Republic of South Africa, 1996 and the regulation of rights and cultural practices emanating from customary law. The case grapples with the meeting point of customary rights and customs and the need to preserve the environment. This intersection is considered in view of earth jurisprudence as an emerging legal thought topic in environmental law. On the whole, the decision of the SCA demonstrates encouraging signs of an appreciation of customary law as deserving of an equal place on the legal podium.
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Savchuk, K. O. "Questions of the laws and customs of war in the works of representatives of the Kiev school of international law of the XIX – early XX centuries)." Yearly journal of scientific articles “Pravova derzhava”, no. 32 (2021): 447–56. http://dx.doi.org/10.33663/0869-2491-2021-32-447-456.
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This article explores the contribution of scientists, who’s scientific and teaching activities were associated with the Department of International Law of the University of St. Volodymyr in Kiev, in the development of problems of the law of war. In the XIX century began the process of codification of laws and customs of war, which is carried out in two directions – the protection of war victims (i.e., the Geneva law, which began with the Geneva Convention for the Amelioration of the Condition of the Wounded in Armies in the Field 1864) and legal regulation of limits on methods and means of waging war (i.e. the Hague Law, which began with documents such as the Liber Code 1863, the St. Petersburg Declaration Renouncing the Use, in Time of War, of Explosive Projectiles Under 400 Grammes Weight 1868 and the draft Brussels Declaration Concerning the Laws and Customs of War 1874), which eventually led to adoption of the Hague Conventions of 1899 and 1907. It is not surprising, therefore, that the international legal doctrine of the nineteenth century in many countries has paid considerable attention to the study of issues related to the laws and customs of war. International lawyers, whose scientific activity was connected with St. Volodymyr's University in Kyiv, were no exception. All of them have published works on the general question of the relationship between war and international law, or the legal regulation of limits on methods and means of waging war and protecting the victims of war. This topic also dominates in their dissertation research, in particular the dissertation pro venia legendi by R. Baziner, master's dissertation by N. Rennenkampf, master's and doctoral dissertations by O. Eikhel’man and P Bogaevskii. Among the topics that were the subject of scientific research of pre-revolutionary Kyiv international lawyers can be identified general issues of the relationship between war and international law (V. Nezabitovskii), the law of naval warfare, in particular the inviolability of private property during naval war (N. Rennenkampf, R. Baziner), legal status of prisoners of war (O. Eichelman), rights and responsibilities of the occupying state (O. Eikhel’man), legal issues of the Red Cross (P. Bogaevskii), legal content and history of adoption Geneva Convention for the Amelioration of the Condition of the Wounded in Armies in the Field of August 22, 1864 (P. Bogaevskii).
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Nazori, Ahmad. "Perlindungan Konsumen oleh Otoritas Jasa Keuangan Terhadap Nasabah Asuransi yang Dirugikan." Wajah Hukum 5, no. 2 (October 15, 2021): 573. http://dx.doi.org/10.33087/wjh.v5i2.720.
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Insurance is an institution to invest funds with a specific purpose so that if in the future it is needed by the insurance customer, the funds can be withdrawn by the insurance customer. However, in reality, many insurance customers suffer losses because the funds they have invested in the insurance company are not disbursed by the insurance company. This is the subject of discussion in this study so that the research method is carried out with an analytical approach and a statutory approach. The research materials are primary, secondary and tertiary legal materials so that the data collection techniques use literature studies and qualitative analysis techniques. In this case, discussing the regulation of the duties of the Financial Services Authority in overcoming the occurrence of a loss insurance customers is regulated in Law Number 21 of 2011 concerning the Financial Services Authority, Regulation of the Financial Services Authority Number 1/POJK.07/2013 concerning Consumer Protection Sector Financial Services and OJK Circular Letter Number 2/SEOJK.07/2014 Regarding Consumer Complaint Service and Settlement and consumer protection by the Financial Services Authority for insurance customers who are harmed is that there is no consumer protection carried out by Financial Services cooperatives for insurance customers who are harmed by the company insurance