Problems of interaction between customs and tax authorities in the administration of customs payments and internal taxes in respect of goods transported across the customs border of the Russian Federation

The sphere of foreign trade is an important part of the national economy, the functioning of this sphere is based on the interaction of the Federal Tax Service and the Federal Customs Service. The article analyzes the current state of interaction between the tax and customs authorities of the Russian Federation, discusses some problems and concludes that there is a need for improvement in this area.