Control over payment of customs duties to the state budget: modern trends and directions of improvement

The article considers current issues of improving control over the payment of customs duties to the budget of the Russian Federation. The article analyzes modern mechanisms for administering customs duties in the context of dynamically changing foreign economic activity and digitalization of customs processes. The main problems arising in the implementation of control over the payment of customs duties are studied, including issues of underestimation of customs value, false declaration and evasion of payments. The dynamics of receipt of customs duties to the federal budget and the effectiveness of control measures of customs authorities are considered. Particular attention is paid to modern digital control tools, including a goods traceability system, automated risk management systems and technologies for remote payment of customs duties. The article proposes directions for improving control over the payment of customs duties, including the development of information technology support, the integration of information systems of customs and tax authorities, the improvement of the risk management system and advanced training of customs officials.