About the Main Tax Risks Arising in the Administration of Customs Payments
- Authors: Davydova M.A.1,2
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Affiliations:
- Russian State University of Justice
- Russian Presidential Academy of National Economy and Public Administration
- Issue: Vol 15, No 5 (2022)
- Pages: 243-247
- Section: Articles
- URL: https://journals.eco-vector.com/2072-3164/article/view/531713
- ID: 531713
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Abstract
At the present stage of the development of customs administration in Russia, there are still many risks, the study of which is devoted to the work. In the study, the author defines precisely the tax risks that arise during the implementation of customs administration. The author sees the main problems of customs administration: false declaration or importation of goods into the country bypassing the established rules. The study also pays attention to such problems as the departure of large foreign investors from the country, as well as issues of stimulating replenishment of the federal budget through customs payments and taxes. One of the conclusions of the resolution presented is the direction of customs and tariff policy to increase the competitiveness of national producers.
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About the authors
Mariam Alexandrovna Davydova
Russian State University of Justice; Russian Presidential Academy of National Economy and Public Administration
Email: imariam@mail.ru
Cand.Sci.(Law), Associate Professor of the Department of Financial Law; Associate Professor of the Department of Banking Law and Financial and Legal Disciplines Moscow, Russian Federation
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