фіскальні органи

The article addresses the issues of reforming the risk-oriented system of customs and tax control in the part of informatization and automation. It is analyzed the legal regulation of informatization and automation of fiscal bodies. Some measures are proposed to increase the  efficiency of application of the system of analysis and risk management in the implementation of customs and tax control in the context of creating a unified risk management system in the bodies of the state fiscal service of Ukraine.

The article deals with the issues aimed at the improvement of administrative responsibility for violation of customs rules, defining its grounds, determining the content of proceedings in cases on administrative offences threatening  customs security as well as at making proposals as for amending the legislation on this basis.