Directions for improving customs payments

Customs payments are rightly considered to be an important source of replenishment of the federal budget. Their receipt is directly related to the volumes of foreign trade activity and the level of effectiveness of the legal means that are used to guarantee the timely and full receipt of customs payments to the state treasury. Ensuring the payment of customs payments at this stage of development of the Russian economy is the most effective guarantee of filling the state treasury and, as a consequence, the stability of the entire financial system of the state.