PRINCIPLES OF LEGAL REGULATION OF PUBLIC SERVICE IN CUSTOMS AUTHORITIES: THEOETICAL FOUNDATIONS AND PRACTICAL ASPECTS

Abstract

The article is devoted to the study of the principles of legal regulation of public service in the customs authorities of Ukraine, as well as the theoretical and practical aspects of their application. Customs authorities, as a component of the public service institution, play an important role in ensuring national security, economic stability, and effective customs control. At the same time, the activities of these authorities require clear legal foundations, based on the principles of legal regulation of public service. The author of the article analyzes the key principles of legal regulation of public service in the customs authorities, particularly those that are general for the public service institution and specific to the customs authorities of Ukraine. Special attention is given to the characterization of each of these principles and the determination of their significance in the context of the functioning of the customs service in Ukraine. These principles serve as the basis for legal regulation, ensuring the compliance of the activities of customs authorities with legislative requirements and international standards for the effective performance of their functions and the protection of the rights and freedoms of citizens. The article also addresses the issue of professionalism among customs officers, which is a necessary condition for the effective execution of customs procedures and the guarantee of fairness in decision-making. Particular attention is paid to ensuring neutrality, which involves the absence of political bias in the activities of customs authorities and their officials. In addition, the article explores the practical aspects of implementing these principles in the activities of the customs authorities of Ukraine. The key problems faced by customs authorities in ensuring legal stability and the effectiveness of their operations are examined. In conclusion, the author offers recommendations for improving the legal regulation of public service in the customs authorities, particularly through the harmonization of national legislation with international standards and the development of a control system within customs authorities. Thus, the principles of legal regulation of public service in the customs authorities of Ukraine are an important tool for ensuring the effective and transparent operation of these authorities, which, in turn, contributes to the development of the country’s economic system and strengthens the rule of law.