Problems of revenue planning of the federal budget of the Russian Federation (on the example of the activities of the Federal Customs Service)

Federal budget execution creates the basis for the governmental activities in the Russian Federation. The timely entrance of the budget income flows is ensured by the accuracy of calculations at the planning stage. The Federal Customs Service is one of the largest administrators of budget revenues in the Russian Federation, accumulating more than 30 % of budget revenues. The article highlights the problems of the planned revenues calculating in terms of customs fees and other payments administered by the Federal Customs Service. An analysis of the theoretical foundations and scientific papers in this field allowed us to propose the directions and methods for improving calculations in forecasting the federal budget revenues for the next year. The main causes of deviations in actual indicators from planned values are identified. The analysis of the implementation of the planned parameters of revenues by years is carried out, and the average level of deviations is calculated in this paper. Based on the currently established methodology for calculating and interacting with structural units of the Federal Customs Service, improvement directions are proposed. The implementation of the proposals will provide not only economic, but also a social and organizational positive effect.