The implementation of the fiscal functions of the customs authorities: the edge of legality

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The article considers the negative effects of law violation in the implementation of fiscal function assigned to the customs authorities of the Russian Federation. The author justifies the need to reassess the value of this function on a priority of law compliance in customs sphere.

Fiscal function, customs fees, legality

Короткий адрес: https://sciup.org/140128899

IDR: 140128899

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