Analysis of the receipt of customs payments to the federal budget

The article is devoted to the analysis of the dynamics of the receipt of customs payments transferred to the Federal Budget of the Russian Federation in the period from 2019-2021, which are paid by participants in foreign economic activity when moving goods and vehicles across the border of the EAEU. The reasons for the change in foreign trade turnover during the analyzed period and its impact on the change in the amounts of customs payments transferred to the federal budget are presented. Problems of incorrect or illegal payment of customs payments to the Federal Budget of the Russian Federation were identified and ways to improve them were proposed.