CONCEPT AND BASIC FEATURES OF THE ADMINISTRATIVE ACTIVITIY OF THE REVENUE AND DUTYAUTHORITIES EXECUTING CUSTOMS AFFAIRS

Abstract

INTRODUCTION Development of Ukraine as a social, legal state is directly related to increasing of public administration effectiveness, which is aimed at ensuring the sustainable development of society, timely identification, prevention and neutralization of real and potential threats to national interests in all areas of public life without exception.Ensuring an adequate level of national security of the state that meets the requirements of the present is one of the most important functions of the state. Public administration bodies are involved in the implementation of this function.Important role in ensuring national security belongs to the revenue and duties authorities, whose tasks and functions are aimed at protecting the national interests and rights of citizens and economic entities in the field of customs law regulation. An analysis of the legal nature and content of the activity of the revenue and dutiesauthorities executing customs affairs should be carried out with taking into account the fact that this state organization was created in March 2013 as a result of reorganization of the State Customs Service of Ukraine and the resumption of its activity in 2018. Currently, these authoritiesarean integral part of the structure of the State Customs Service of Ukraine (hereinafter referred to as the SFS of Ukraine).