The Problem of Balancing the Size of Sanctions in Achieving a Balance of Interests (Using the Example of Customs Duties)

The relevance of the proposed research, both from theoretical and practical perspectives, lies in addressing the issue of the relationship between the magnitude of sanctions concerning the balance between public and private interests. The main objective of this study is to explore optimal approaches to address issues related to imposing penalties for violations of customs regulations. The results of this research could enhance control procedures and facilitate a balanced determination of penalty sizes in customs law while considering public interest and property rights protection. The study is based on the application of various scientific methods, such as dialectical analysis and synthesis, structural-functional approach, formal-legal and formal-logical analysis, comparative-legal approach, among others. It encompasses an examination of the interplay between public and private interests, as well as an analysis of the system of public interest and potential conflicts arising during the formation of public funds. The research investigates the nature of compulsory payments, such as taxes, fees, and customs duties, illustrated through the example of customs payments. Additionally, it sheds light on issues of administrative liability for customs violations, emphasizing the significance of adhering to specific time criteria when making customs payments and the consequences for the state if these criteria are not met. Furthermore, the study explores the interrelation between material and procedural impact on regulating the behavior of the participants involved in the relationships, emphasizing that these two aspects cannot be separated. It also affirms that the state has the sovereign right to establish taxes, fees, and other payments within its territory to fulfill its functions and meet societal needs. Moreover, the research examines the relationships among various interest groups of participants, such as societal interest, state interest, territorial community interest, government entities, and obligated individuals, while also discerning the division of these interests into disproportionate groups and their interconnectedness. Overall, the research holds significant importance in understanding the issues and prospects within the domain of customs law and administrative responsibility. The findings have the potential to contribute to the improvement of legislation and control procedures, fostering the development of a transparent and efficient legal system capable of safeguarding the interests of all parties involved, including society, the state, and private individuals.