Problems of organizational-tactical activity of customs authorities in combating economic smuggling on transport

Abstract

The article is devoted to research of legal and organizational-tactical bases of activity of customs bodies on revealing, prevention, suppression, disclosure and investigation of economic smuggling on transport. The smuggling of excisable goods and foreign-made cars that belongs to the most tax-intensive goods is the most common. This is largely due to the unsettled activities of law enforcement agencies to identify and investigate customs offenses, the lack of reliable investigative work and an inadequate system of statistical records. Thus, the purpose of this study is to develop organizational and tactical recommendations aimed at increasing the effectiveness of their use in the process of disclosure and investigation of economic smuggling on transport, including the current achievements of the legal sciences, customs and investigation practices. The legislative acts, regulatory documents on the topic of the paper, the fundamental theoretical works of the greatest thinkers in the field under consideration, and the results of practical research by prominent Russian and foreign scientists were theoretical and methodological basis for the study