Features of interaction between the Federal Customs Service of Russia and the Federal Tax Service of Russia in the implementation of customs control

In modern conditions of economic development, customs control is becoming the most relevant, since the optimization of the customs process for collecting customs payments, as one of the sources of replenishment of the federal budget, is the main indicator of the economic security of the state. Considering the process of customs control, it should be noted that in some cases customs control is carried out in cooperation with tax authorities. The article discusses the interaction of the Federal Customs Service of Russia and the Federal Tax Service of Russia. Despite the different powers and tasks in the field of control: the customs authorities control the payment of customs duties on the import and export of goods, and the tax authority controls the financial results of taxpayers. The article discusses innovative technologies for the exchange of tax and financial reporting data, information on violations of customs, tax and currency legislation, as well as the results of law enforcement activities.