Напрями вдосконалення інституту відповідальності суб’єктів зовнішньоекономічної діяльності при здійсненні експортних операцій

Abstract

The paper deals with responsibility of subjects of foreign economic activity (FEA) for law infringements made during importing commodities through a cus toms territory of Ukraine. The legislation regulating the responsibility of FEA subjects is analyzed, as well as its drawbacks, contradictions and problems concerning its implementation. Those actions of the national managing subjects in export operations are analyzed which are defined by the legislation as law infringements. The powers of state bodies who initiate imposition of special sanctions on a resident are considered. The proposals are offered to improve the legislation on the responsibility of managing subjects engaged in the foreign economic activity.