Analysis of receipts of customs payments to the federal budget of Russia

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The regulator of the state's participation in foreign economic relations is customs payments (customs duties, taxes), due to which a significant part of the revenues to the federal budget is provided. The article analyzes the receipt of customs payments, during which it was revealed that in 2021-2022, as a result of the sanctions imposed on Russia by the EU and the USA, there was an increase in income. The article analyzes the customs control of customs payments, identifies the problems of the formation of federal budget revenues. It is determined that the interests of the state in the field of economics are largely determined by the effectiveness of the Federal Customs Service of Russia.

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Customs authorities, federal budget, customs payments, arrears, penalties, provision of customs payments

Короткий адрес: https://sciup.org/170197985

IDR: 170197985   |   DOI: 10.24412/2500-1000-2023-3-3-204-208

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