Theoretical foundations of the financial risk management system in the customs authorities of the Russian Federation

The article discusses the importance of the financial risk management system in the customs authorities of the Russian Federation. Since the customs authorities are the main administrators of federal budget revenues, in this case, the article analyzes the revenues to the budget of the Russian Federation in the process of customs control. The relevance of the topic is confirmed by the fact that the risk management system in the customs authorities is one of the promising areas in the process of exercising control over the customs services.