Actual problems of innovative economy and law

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Current Issues of Normative-Legal Support of Customs Legislation in the Context of Eurointegration (Theoretical-Legal Aspect)

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УДК: 336.221

DOI: https://doi.org/10.36887/2524-0455-2024-1-18

Prokopenko Valeriia,
Doctor of Economic Sciences, Professor Director of the Institute of Economic Security and Customs
State Tax University,
https://orcid.org/0000-0002-4030-3255
Komarnytskiy Vitaliy,
Doctor of Juridical Sciences, Professor,
https://orcid.org/0000-0003-1510-2395
Hryhorchuk Myroslav,
PhD of Juridical Sciences, Associate Professor, Professor of the Department of State-Legal Disciplines
University "KROK",
https://orcid.org/0000-0003-0523-030X
Beresten Artem,
Senior Lecturer of the Department of Criminal Procedure and Analytical Activities
State Tax University,
https://orcid.org/0009-0004-6148-3453

Ukraine’s participation in European integration has been ongoing for over three decades. During this period, there has been diversity in political, legal, and economic interaction. Starting in 2014, the direction of Ukraine’s European integration has witnessed significant growth in activity. In 2022, Ukraine obtained candidate status for accession to the European Union. After this, the European integration orientation of our state acquired the most distinct features in its history, reflecting on all aspects of the functioning of the legal system. As a socio-legal phenomenon, the legal system of Ukraine constantly transforms under the influence of political, economic, socio-cultural, humanitarian, and environmental factors. These factors induce changes in the legal system’s static and dynamic elements. One of the most critical aspects of this adaptation process is customs legislation. The article aims to highlight the aspects of the European integration’s influence on the transformation of customs legislation in Ukraine. Results. The article is devoted to analyzing the processes of reforming customs legislation in Ukraine. It examines critical aspects and directions of this reform aimed at harmonizing the country’s legislation with European standards and increasing the efficiency of the customs system while ensuring compliance with international norms. Significant changes introduced by legislation and their impact on the activities of customs, enterprises, and citizens are noted. Innovative approaches and practices are analyzed to improve customs control procedures, simplify customs formalities, and reduce corruption risks. The research aims to reveal the essence and prospects of developing customs legislation in Ukraine in the context of European integration processes and the requirements of the modern global market. The process of reforming customs legislation in Ukraine, aimed at harmonization with European standards and increasing the efficiency of the customs system, has been discussed. The article’s primary focus is on significant changes introduced by legislation that affect the activities of customs, enterprises, and citizens. The research highlights innovative approaches and practices to improve customs control, simplify customs formalities, and reduce corruption risks. The article has significant informational potential for understanding the essence and prospects of developing customs legislation in Ukraine in the context of European integration processes and the requirements of the modern global market.

Keywords: Customs legislation, customs security, reform, European integration, customs procedures, efficiency, harmonization, corruption risks, international standards, European Union.

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The article was received 12.01.2024

Quote article, APA style

Prokopenko V. , Komarnytskiy V. , Hryhorchuk M. , Beresten A. 12.01.2024. Current Issues of Normative-Legal Support of Customs Legislation in the Context of Eurointegration (Theoretical-Legal Aspect). Actual problems of innovative economy and law. 2024. №1. 88-92 pp. https://doi.org/10.36887/2524-0455-2024-1-18

Quote article, MLA style

Prokopenko V. , Komarnytskiy V. , Hryhorchuk M. , Beresten A. Current Issues of Normative-Legal Support of Customs Legislation in the Context of Eurointegration (Theoretical-Legal Aspect). Actual problems of innovative economy and law. 12.01.2024. https://doi.org/10.36887/2524-0455-2024-1-18