Зарубіжний досвід адміністративно-правового регулювання протидії митній злочинності

The article analyzes and summarizes scientific approaches to the interpretation of the essence of the concept of «administrative and legal regulation». On the basis of the conducted theoretical analysis, it was determined that administrative and legal regulation should be considered as an effective legal method of organizing, stimulating, controlling, ensuring the stability of the development of processes, subjects as a means of comparison and ensuring the necessary balance of interests in work (of private subjects, society and state). Administrative and legal regulation in the field of customs affairs is considered as regulation by means of legal norms of social relations, which consist in the process of organization and activity of authorities to ensure compliance with measures of customs and tariff regulation, as well as prohibitions and restrictions during the movement of goods across the customs border. It is proposed to consider the administrative-legal regulation of combating customs crime as a set of legal norms regulating the activities of authorized state bodies and their officials in the prevention of customs crime in accordance with the legislation. The article examines and summarizes the foreign experience of administrative and legal regulation of combating customs crime. The experience of developed countries with a stable economy shows the extreme importance of a comprehensive analysis of statistical data on customs offenses. This provides an opportunity to identify trends, dynamics, and determine the determinants of illegal actions in the field of customs affairs, which, to some extent, enables the legislative authorities to improve the legal framework in this area. The experience of detecting and combating customs crime in such countries as: USA, Great Britain, Germany, France, Romania, Singapore, Sweden was analyzed. As a result of the analysis of foreign experience, it is argued that each state in its own way and depending on historical, cultural, geographical features, economic prerequisites builds its own way of solving this problem. The author drew conclusions, and based on foreign experience, the main directions for improving the administrative and legal regulation of the prevention and counteraction of customs crimes were determined.