Interaction and activity coordination of territorial customs bodies of the State fiscal service of Ukraine with local state administrations and local self-government bodies

Abstract

This article is devoted to problematic aspects of the interaction and activity coordination of territorial customs bodies of the State Fiscal Service (SFS) of Ukraine, with local state administrations and local self-government bodies.

The article provides the author's definition of «interaction», which is «a pre-determined and agreed procedure of departmental, interdepartmental and supra-departmental relationships between the subjects of public law, which is carried out in certain areas of their activities and within their competence as regards the implementation of the tasks assigned to them in accordance with the legislation of Ukraine».

In addition, the author draws legal parallels between the concepts of «interaction», «assistance» and «coordination» in the field of state customs affairs. In this connection it is proved that the interaction in the sphere of state customs business is the principle of Ukrainian SFS customs houses activities and their means of contact with other state bodies and those of local self-government for the purpose of the Ukrainian SFS customs interaction with other state authorities and local self-governments in the sphere of state customs business and the implementation of certain concerted actions aimed at a particular result. At the same time, coordination as measures of administrative-legal nature determining the ways to regulating the resolution of the issue of interoperability between the public law bodies in the field of state customs affairs is the function of the Ukrainian SFS customs, other state bodies and those of local self-government, which aims at creation of such a model of relations between the actors, which enables implementing the agreed objectives with the least expenditure of time and money.

Based on the analysis of the current legislation of Ukraine on state customs affairs, the author discloses the main aspects of the Ukrainian SFS territorial customs bodies’ activities promotion, and coordination and interaction of the Ukrainian SFS territorial customs bodies with local state administrations and local self-government authorities.

It is also established herein that the interaction acts as an integrating factor, through which abilities of the Ukrainian SFS territorial customs bodies, other bodies of state power and those of local self-government are conditionally joined in some coherent system based on a common objective, and therefore it is necessary to clearly define the concept of «interaction» in the sphere of state customs affairs securing it in the provisions of the Customs Code of Ukraine and clearly outlining the forms of such cooperation.

The author focuses on the fact that despite the importance of interaction between the Ukrainian SFS customs houses and local state administrations and local self-government bodies in the sphere of state customs business, which activates the solution of a whole range of issues, namely arranging for the frontier, interregional and international cooperation, ensuring the rule of law and public order, fighting against corruption and organized crime, etc., an adequate legal regulating mechanism for such interaction has not yet been established. Besides, the issue of forms of the Ukrainian SFS customs interaction as the territorial bodies of SFS of Ukraine with other executive power bodies and the ones of local self-government is addressed.

Based on the results of the study the author notes that the interaction of the Ukrainian SFS customs offices and local state administrations with local self-government bodies is an inherent quality, link and component of the Ukrainian SFS Customs offices functioning organization, which aims to improve the state customs service implementation standards by the Ukrainian SFS customs houses and to ensure the said implementation efficiency. However, in the course of interaction of the Ukrainian SFS customs with local state administrations and local self-government bodies each of the mentioned organizations specializes in solving their specific tasks in accordance with their subject expertise, and forms a clear organizational system. The complementarity of such kind helps to improve the state customs affairs conductance quality and is realized through the coordination of performance of the Ukrainian SFS customs offices, local state administrations and local self-government bodies as the interaction subjects through normative, informational and analytical provision for the interaction and concretization of the activities of each subject within the planned activities.