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THE CONCLUSION

The author of dissertation carries out research of the theoretical and practical problems arising in the course of the organisation of administrative activity of customs bodies, with application of quantitatively-qualitative and other methods of an estimation of results of their activity.

The object of research is concretised, the problem situation in a science and practice of legal activity of customs bodies is studied. It is proved and formulated (at qualitative level) statement of a new scientific problem of organisation-legal regulation of administrative activity of customs bodies in Russia having essential value for subjects of Federation. The substantive provisions opening the maintenance and features of organisation-legal regulation of activity of bodies of customs system in the Russian Federation, including are developed:

1. Specified kategorialnyj (conceptual) device in the form of scientific legal designs: źCustoms bodies╗, źthe Customs infrastructure╗, źPayment of customs payments╗, źCustoms payments╗, źCustoms regulation╗. As elements of the conceptual device they represent a part of base of legal knowledge for studying and perfection of an object of research as the system phenomenon.

2. An initial empirical basis in the form of the fixed, logically generalised and systematised data about legislative and pravoprimenitelnom process of functioning of customs bodies at the present stage: real (on a region example) and the scientific facts, the generalised events and the processes, the revealed factors (conditions).

3. A number of worthy offers and the proved statements providing increase of efficiency of activity of customs bodies and perfection administrative, customs and

Tax laws.

1) the carried out researches have allowed the author to suggest to designate more accurately the competence of the President of the Russian Federation and the Government of the Russian Federation of questions of the general management of customs business.

2) Being guided by historical experience of Russia and the international experience of administration managerial control by financial assets of the country the author of dissertation has drawn a conclusion that is necessary:) the further perfection of state bodies of the Russian Federation (regarding submission of all bodies of the federal executive authority possessing in any form the competence in the field of financial relations, including customs bodies, to the Ministry of Finance of the Russian Federation); perfection of management by customs system regarding reduction of number of customs and customs posts (to optimum quantity); to add ways of maintenance of payment of customs payments at the organisation of activity of customs bodies on maintenance of protection of economic interests of the state.

3) the conclusion that customs posts with the status of the legal person under the competence are equated to customs is drawn. Distinctions are defined by region of their activity and hierarchical submission of a post to customs. Non-use of a principle of a uniform arrangement of customs posts only on external customs borders of the Russian Federation, their placing (without the status of the legal person) in the customs territory of the Russian Federation, assumes consideration of customs posts as structural divisions of customs. Accordingly, the author considers possible, in article 8 TK to bring specifications, having excluded from system of the customs bodies which are law enforcement bodies, and constituting uniform system - customs posts.

Among the numerous factors influencing activity and placing of customs bodies, specialisation and, as consequence, deformed kategorirovanie customs bodies is applied. C the account of the changes which have occurred in administrative activity of customs bodies, it is offered to include in customs system as an independent link the customs organisations on which establishment the permission (licensing) of the State Customs Committee is required. Subjects of a customs infrastructure should give the status of the unitary enterprises.

4) For increase of efficiency of the legislation on administrative violations and real maintenance of execution of decisions of customs bodies on affairs about infringement of customs rules necessity is proved:

-Creations of the administrative courts specialising, including, and on consideration of administrative violations in sphere of customs regulation;

-Modification in FZ źAbout final process╗ and in KoAP, regarding an exception of powers of Service of bailiffs, execution of decisions of customs bodies about imposing of administrative punishments for NTP with putting on on customs bodies both voluntary, and enforcement of the "" decisions.

5) the Analysis of such form of activity of the State Customs Committee of Russia as pravoustanovle - nie, has allowed to reveal the tendency to occurrence of numerous contradictions of the customs legislation with administrative, tax, the legislation on currency regulation and exchange control etc. With a view of increase of coordination of activity of the State Customs Committee of Russia with other links of customs system, perfection of the systematised account of the is standard-legal base applied concerning customs regulation by means is necessary:

Developments of practice of creation of the information collections shining activity to the MOUTH, customs, customs posts, subjects of a customs infrastructure;

6) creation uniform - the all-European, directory database of the market of customs services;

The organisations of official interpretation of normative acts of the State Customs Committee of Russia.

6) the Substantiated conclusion about imperfection of the legislative base regulating interaction of customs bodies with other state and other bodies, and their mutual responsibility. It especially proves to be true the maintenance of planned actions of organizational activity Go - sudarstvennogo customs committee of the Russian Federation.

In spite of the fact that coordination councils are administrative structures in which questions are considered, but, as a rule, do not dare, about an urgency of the problems considered at such meetings (for example, many made decisions testify to necessity of association of departmental information databases of such law-enforcement and supervising bodies, as law-enforcement bodies, safety, frontier troops, tax police and inspection, Ministry of Trade, Ministry of Justice, customs bodies etc.).

7) experimentally approved by the State customs committee in the Moscow area the scheme of terminals (the centres on customs registration) is necessary in each region of activity of customs body.

Universal creation at level of subjects of the Russian Federation of customs Terminals-centres on the customs registration the offer to the participant of foreign trade activities of all kinds of customs services and services of other enforcement authorities will be which main appointment - is necessary for acceleration of process of customs registration and minimisation of the conditions promoting infringement of customs rules.

8) With a view of elimination of the contradiction of the Constitution, it is necessary to make changes under all text of the operating normative acts regulating questions in sphere of customs regulation (it both KoAP, and TK, and the Law źAbout custom duties╗ and others), in particular, to replace the term źcustoms business╗ with źcustoms regulation╗.

Specified kategorialnyj (conceptual) device:

1. The customs body is the state body which is a part of system of bodies of the federal executive authority in the Russian Federation, founded according to the legislation of the Russian Federation for execution and maintenance of execution of laws and other normative acts concerning customs regulation and in other areas of management connected with them - by means of use of special forms and methods of realisation of administrative actions; being on the character law-enforcement, possessing corresponding structure, the competence, state-imperious powers and staff.

2. The customs system of the Russian Federation includes: customs bodies are State customs committee of the Russian Federation; Regional Customs of the Russian Federation; customs of the Russian Federation, and also a customs infrastructure.

3. Customs payments - the federal taxes and the gathering, which duty of collection it is assigned to customs bodies of the Russian Federation and which payment is the integral condition: movings through customs border of the Russian Federation of the goods and vehicles, and also fulfilment of operations on customs registration or other actions in cases provided by the Customs code, the President of the Russian Federation, the Government of the Russian Federation or () the State Customs Committee of Russia (within the competence).

4. Payment of customs payments is an actual receipt of money resources into the account of customs body making operations on customs registration, or granting to the official of the specified customs body of payment documents with a bank mark about transfer of money resources to the account of the given customs body.

5. The customs infrastructure is a complex institutsionalnyh, the social structures having the status of the unitary enterprises, and activity kinds; means (systems) of the customs registration, all kinds and forms customs (within the competence — and currency) the control; examinations and communications; information systems; financially - technical base of the customs bodies providing conditions of customs regulation of foreign trade activities, as a whole, and activity of customs system, in particular.

6. Customs regulation is a set of the measures which are carried out by customs bodies of the Russian Federation with a view of maintenance of observance of the Russian Federation established by the legislation of an order and rules for free moving of the goods, services, financial and vehicles through customs border of the Russian Federation.

The given dissertational work urged to bring the feasible contribution to process of perfection of administrative activity of customs bodies of the Russian Federation.

Undoubtedly, that many mentioned questions demand the further working out from jurists, and also economists, scientists and experts.

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A source: AGISHEVA ELENA NIKOLAEVNA. LEGAL And ORGANIZATIONAL ASPECTS of ADMINISTRATIVE ACTIVITY of CUSTOMS BODIES of the RUSSIAN FEDERATION. The dissertation on competition of a scientific degree of the master of laws. Moscow -. 2003

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