Socio-economic background of optimization of legal support for the prevention of the crimes connected with evasion from payment of customs payments

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Introduction: The article deals with the issues of criminological prevention in the framework of prevention of customs evasion crimes. Technical and socioeconomic prerequisites for countering customs crimes are considered. The influence of customs duties on crime prevention in terms of evasion of customs payments is studied. Materials and Methods: the normative basis of the research is the current legislation regulating the collection of customs payments in the EAEU; the methodological basis is the general dialectical method of scientific knowledge, system, logical, comparative legal research methods, analysis and generalization. Results of the Study: the result is an assessment of methods of preventive actions in the field of foreign economic activity, in terms of evasion of customs payments. Findings and Conclusions: it is concluded that the socioeconomic prerequisites for countering customs crimes should be perceived as a mutual problem.

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Customs payments, evasion of customs payments, criminal liability, crime prevention

Короткий адрес: https://readera.org/143173262

IDR: 143173262   |   DOI: 10.24411/2312-3184-2020-10080

Статья научная