Prospects and directions of development of the fiscal function of the Federal Customs Service of the Russian Federation

Currently, the Federal Customs Service of the Russian Federation is completing the transition to digital customs, which requires the adoption of a number of measures to develop and improve a number of functions of customs authorities in connection with economic challenges. The scientific article examines the directions and vectors of development of the fiscal function and the customs payments administration system within the framework of the Development Strategy of the Federal Customs Service of the Russian Federation until 2030, and also raises the relevance of introducing modern technologies and mechanisms in the calculation and collection of customs duties and taxes.