Administration of customs payments by example central excess customs

Бесплатный доступ

The article describes the current mechanism for administering customs payments. Its main elements and directions are named on the example of three approaches. The activities of the department of customs payments of the Central Excise Customs for the administration of customs duties are analyzed, its effectiveness is assessed. On the basis of the information received, proposals were made to improve the system of administration of customs duties in the Russian Federation.

Administration of customs payments, fiscal function, central excise customs, customs control, improvement of the system of administration of customs payments

Короткий адрес: https://sciup.org/170186275

IDR: 170186275   |   DOI: 10.24411/2500-1000-2019-10946

Статья научная