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The article presents a review of the Lithuanian law policy against smuggling during the years 1990-2004, as the feedback of legal effect is of great significance for further development of legal regulations. The article analyzes legal regidations governing responsibility for smuggling (the Administrative Code of the Republic of Lithuania, the Criminal Code of the Republic of Lithuania) and legal regulations related to smuggling control and prevention (laws and agreements passed and ratified by the Seimas of the Republic of Lithuania; resolutions, programs and strategies of the Government of the Republic of Lithuania, etc.). Attention should be paid to the fact that throughout the entire period of investigation there was not formulated any long-term strategic policy against smuggling - decisions on control and prevention issues were often taken spontaneously with orientation towards short-term measures without any clear strategy, system or division of functions. It should be marked that for two times already (the Program for Organized Criminality and Corruption (January 15, 1999) and Lithuanian Government Resolution (February 27, 2002) "On Approval of Plans for the Law Harmonization Measures of the Program for Preparation of Lithuania for the EU Membership" (National Program for the Adoption of the ACQUIS) and ACQV1S Implementation Measures for the Year 2002) there was produced an idea to develop in Lithuania a special program on control and prevention of smuggling and avoidance to pay taxes. Yet so far, such a program has not been designed. Current changes related to the membership of Lithuanian in the EU and NATO as well as worldwide globalization involving intense penetration of international market into the country’s life prompt analysis and evaluation of legislation on the issues of smuggling control and prevention, and modeling of the future with due care. Therefore it is purposeful to work out a priority-based preventive strategy (special program) against smuggling and avoidance to pay taxes in Lithuania. The strategy should be approved by the Seimas of the Republic of Lithuania because the political will of the Seimas makes smuggling control and prevention a top priority for all law enforcement institutions of Lithuania. The strategy should ensure sustainable, long-term law policy, as well as ways and measures for its implementation. It should be oriented towards a complex system as a permanent, continuously renewing process of analysis, preparation, adjustment and implementation. The strategy should offer actions and measures of its implementation, executives, implementation terms, scope and sources of financing. The strategy should be pursued as an integral part of other preventive programs in this area. Besides, different ways and measures should be planned for implementation of the strategy at separate state frontiers, putting special focus on the Republic of Lithuania frontier line coinciding with the outer frontier of the EU. Supposedly, preparation of the strategy would be a ftindamental and useful work because smuggling control and prevention priorities, possibilities against smuggling would be analyzed in its widest sense (taking into account experience of our country, the EU and other foreign countries).
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