Ways of development of administration of debt on payment of customs duties in the Russian Federation

The article is devoted to the development of proposals to improve the administration of arrears in the payment of customs duties and other income administered by the customs authorities of Russia in order to reduce the overall level of indebtedness of participants in foreign economic activity (FEA) to the customs authorities by stimulating voluntary repayment of debts of participants in foreign economic activity and compulsory collection of arrears, interest and penalties. The article reveals the need to adhere to the targets of the Customs Service Development Strategy until 2030, the active introduction of new software and hardware for additional accrual and collection of arrears in the payment of customs duties, information exchange between collection authorities, payers of customs payments, credit organizations, and the Federal Bailiff Service. The main conclusion in the framework of this study is that the improvement of the administration of arrears in the payment of customs duties and taxes should be carried out by increasing the size of the enforcement of the obligation to pay customs duties, the active use of the practice of foreclosure on high-quality assets of the debtor, the expansion of regulatory and legal regulation of the reflection of the facts of debt formation in accounting documents, the use of innovative identification technologies the presence (absence) of debt from the declarant, and involving him in the process of confirming the conscientiousness of the fulfillment of the obligation to pay customs duties.