Assessment of customs payments debt administration practices realized by the customs authorities

The article is devoted to the study of the existing practice of customs officials in collecting customs payments debt and explaining the reasons that reduce the effectiveness of work in this area. The effectiveness assessment was based on available official data from the Federal Customs Service of Russia. This area of activity is an important part of the customs payments administration process. The formation of customs payments debt can be caused by a number of controversial issues related to different estimates of information affecting the payment of customs payments by responsible officials of the customs authorities on the one hand and payers of customs payments on the other hand. The study of debt dynamics was carried out using data for 2018-2022. The study of the debt structure was conducted according to the data of the Volga Customs Administration. The factors that reduce the effectiveness of debt collection activities are highlighted.