Research study of control customs value as a component of the state financial control at the present stage

This article is devoted to development of theoretical and practical recommendations on improvement of the state financial control in the system of the customs authorities, aimed at ensuring full and timely receipt of customs payments to the federal budget and effective use of budget funds. The relevance of the chosen theme is predetermined the need to address one of the priorities of financial policy of the state - the creation of a solid foundation for the mobilization of funds in the state budget system and efficient management of public finances. In this task, a specific role for the organization of the state financial control.