Analysis of the collection of customs payments in modern conditions

Автор: Gorina A.S., Yudina A.D.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 3-1 (97), 2023 года.

Бесплатный доступ

The customs authorities perform a fiscal function by collecting customs payments to the federal budget of the state. The amount of customs payments can be influenced by various factors on which the final result depends. The article presents an analysis of the collection of customs payments for 3 years, as well as their place in the federal budget revenues. Based on the results of the analysis, existing problems were identified that affected the collection of customs duties in 2022. In conclusion, conclusions and further directions of development are given.

Customs payments, customs authorities, fiscal function, sanctions, problems and prospects

Короткий адрес: https://sciup.org/170197540

IDR: 170197540   |   DOI: 10.24412/2411-0450-2023-3-1-131-133

Статья научная