On the issue of payment and control over the receipt of customs payments in the Russian Federation

This article presents an analysis of the dynamics of revenues from customs duties to the federal budget of the Russian Federation, as well as their place in the state budget of the state. The article also analyzes the dynamics over 3 years of revenue from customs duties and taxes in the context of the total amount of income of the state treasury of the Russian Federation, which clearly shows the place where the customs service implements the fiscal function. In conclusion, the main directions for improving payment and control over the receipt of customs duties into the budget of the Russian Federation are given.