Evaluation of administrative fines applied in the customs, in terms of Misdemeanor Law, post graduate thesis

Together with came in force of the Misdemeanor Law, which is a new arrangement made regarding to administrative sanctions, as of the date of 01.06.2005, often changes in these arrangements caused some discrepancies in practice. In our thesis, we have evaluated the problems and discrepancies appeared in administrative fines applied in the customs offices as result of the arrangements in Misdemeanor Law and Customs Law. Administrative fines in the customs form the scope of this thesis.As there is not any problem on evaluating the Irregularity Fine in the scope of Misdemeanor Law, but together with it is not possible to take out the fines, which are predicted to avoid the tax losses occurred in relation with the taxes collected in customs, from the scope of Misdemeanor Law, it is thought that it is required to make new arrangements on the subjects of time out in fines, joint and several liability, addressee of the fine, intention, attempt and contribution, otherwise it will cause administrative disputes together with labor and material losses.Key words1.Misdemeanor Law2.Customs Law3.Customs Consultancies4.Administrative Fines5.Tax