In the context of globalization, the development of foreign trade, the simplification of customs formalities, the strengthening of economic relations with the EU and other countries of the world are priorities of the foreign economic policy of most countries of the world. At the same time, the priority is to ensure national security, in particular, such components as economic, including customs, environmental security, protection of interests of public and private persons, domestic producers, compliance with the requirements of international pacts, other instruments ratified by a particular state. In this regard, particular attention is given today to the problems of international trade liberalization through customs policy instruments, in accordance with the International Convention (Kyoto Convention) on the simplification and harmonization of customs procedures dated 18 May 1973, the provisions of which concern cooperation with authorities, customs services, including those in the field of counteraction to customs offenses, which include any violation of customs legislation (Kyoto Convention, 1973). The key to the development of states' social security is the stability of receiving revenues to the budgets of all levels, which are paid by taxpayers in accordance with certain regulations on the basis of voluntariness. Despite the recognition of the urgent task of establishing close interaction and activation of common efforts to counter violations in this area, it is quite difficult to harmonize the provisions of current legal acts in the EU countries regarding the definition of such concepts as "smuggling", "counterfeit", etc. as a variety of offenses in the customs field, establishing the consequences and the main measures of responsibility for their commission. According to a study by Frontier Economics, each year, the counterfeit costs the G20 countries 2.5 million jobs and about $ 120 billion in lost taxes and increased costs of crime, the cost of treatment and death costs resulting from the use of dangerous counterfeit goods (Iliupolu, 2017). The urgency of detecting offenses in the customs field, the use of the most effective tools aimed at preventing their spread, stopping and preventing negative consequences can hardly be denied. At the same time, the quality of such instruments is characterized, on the one hand, by the indicators of securing the expected budgetary revenues, which will allow the implementation of the approved Government programs for social protection of the population, on the other – the maximum focus on maintaining positive gains in forming a favorable business climate, the possibility of continuation by them, activities in the field of economics in the regulatory field. This research is aimed at solving this problem. Methodology. The achievement of the purpose of this publication is based on the cognitive potential of a number of philosophical, general scientific and special methods. The main method of research, given the desire to determine the directions of development of national scientific opinion on the subject of the publication, was the dialectical methods of analysis and synthesis, the comparativelegal method allowed to identify promising measures to counteract these offenses, taking into account the experience of highly developed EU countries. Methods of grammatical consideration and interpretation of legal norms contributed to the identification of gaps and other shortcomings of the legislation governing the grounds and the procedure for bringing to justice the perpetrators of them, to develop proposals for its improvement. Practical implications. Experience of formation and development of quality assurance of legal institutions defining the principles of activity of subjects of the national security system is connected with the clarity of determining the consequences of offenses including, in the customs sphere, activation of means of their neutralization with the use of justifiable coercion, to the extent corresponding to public the dangers and consequences of such an offense.
Dohodovne nejednakosti i redistributivne preferencije u Hrvatskoj i zemljama EU-a: makroanaliza
