Problems of qualification of deference from payment of customs payments

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The article deals with the basics of ensuring the country's economic security from the point of view of implementing the policy of development of the customs service of the Russian Federation until 2020. The types of sanctions applied for evasion of customs payments in the Russian state are considered. Difficulties of qualification of evasion of customs payments from the point of view of the current legal acts of the Russian Federation are highlighted, and measures for their neutralization are proposed.

Customs union, customs payments, legal liability, offense, intent, officials, customs border, illegal movement of goods

Короткий адрес: https://sciup.org/170187453

IDR: 170187453   |   DOI: 10.24411/2500-1000-2020-10292

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