The problem of implementing the principles of legal regulation of the institute of customs control in modern Russia

Despite the abundance of scientific literature considering the essence of the institute of customs control and its effectiveness, the topic of the implementation of the principles of legal regulation of this institution has practically disappeared from the scientific discourse, which makes it impossible to identify the shortcomings in the functioning of this institution in the customs sphere. The author identifies the main reason for this phenomenon, which lies in the dominance of the positivist methodology, which defines the state as the only legislator pursuing only its utilitarian goals that do not take into account the requirements of international legislation. Nevertheless, the Russian Federation is a party to numerous international agreements that require the reform of the institution of customs control in the framework of its minimization and cooperation with participants in foreign economic activity. Their practical absence in law enforcement practice is a direct violation of the international principles of customs control implementation. The analysis of internal customs legal acts revealed the main purpose of the Russian Institute of Customs Control, which is the collection of taxes and customs duties. This orientation not only contradicts the general international legal principles, but also the principles of the domestic legal system, creating a situation conducive to the growth of the corruption component of this institution.