Development of the mechanism of administration of customs payments in the context of digital transformation

Customs payments are an important element of the revenue side of the federal budget, which determines the need to study ways to improve the efficiency of their administration. The article provides a brief analysis of the current state of the administration of customs payments and identifies the main problems in it. Options for the development of the mechanism for collecting and controlling the completeness of customs payments are proposed. The idea of the priority of digital technologies for further optimization of customs processes related to the fiscal function is consistently substantiated.