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Information × Registration Number 0220U000240, 0119U000561 , R & D reports Title Regulatory improvement of customs business in the field of duty free shops popup.stage_title Head Homa Valery Alexandrovich, Registration Date 24-01-2020 Organization National university of state tax servise of Ukraine popup.description2 BAT Report: 157 pages, 2 sections, 2 figures, 5 tables, 58 links, 1 appendix. CUSTOMS REGIME OF DUTY FREE TRADE, FREE TRADE SHOPS, GOODS, CHECK POINTS, LOW AND ORGANIZATIONAL MEASURES, CUSTOM BORDER, CUSTOM CODE OF UKRAINE, WAYS OF IMPROVEMENT, LOW REGULATION. The object of the study is the legal regulation of the application of the customs duty-free trade regime and the implementation of customs in the area of activity of the Duty Free Shops. The purpose of the study is to determine directions for improving the system of legal and organizational measures in the implementation of customs affair in the field of duty-free shops. Research methods - synthesis and analysis, generalization, abstraction, dialectical cognition; method of legal analysis, legal comparative studies and complex approach; content analysis, comparative legal knowledge and extrapolation. The normative and low support of the customs business as a whole and the functioning of duty-free shops in particular are studied, the experience of the European Union and the Eurasian Economic Union in the research area is studied. The basic structural elements of the Customs Code of Ukraine, as the main, basic, comprehensive national source of legal regulation in this field, have been subjected to legal analysis. The features of duty-free trade in Ukraine were separeted and analyzed, and an extended analytical description of duty-free trade regime was made. The characteristic features of this mode are defined. In the course of the research some discrepancies were revealed regarding the definition and interpretation of the concepts used in the customs legislation and in other acts of the legislation, the conclusion was made about the need for harmonization and unification of terminology. Some discrepancies in customs and tax legislation are revealed. The possibilities of adaptation of the national legal system in the sphere of activity of duty-free shops to the norms of the EU legislation are considered and substantiated. Proposals on directions of improvement of the national regulatory regulation of the activity of duty-free shops in Ukraine, as well as measures of legal and organizational support of interagency interaction during the control over the activity of duty-free shops, were developed. Significant to the study is the reasoned conclusion that the introduction of science-based proposals to amend the legislation and strengthen interagency interaction will enhance the fiscal service in the field of improving customs in the field of duty-free shops. Product Description popup.authors Капітанець С. В. Мельник А.В. Молдован Е. С. Нагорічна О. С. Рибачок Н.П. popup.nrat_date 2020-04-02 Close