Improving customs and tax administration in the new economic environment

The purpose of the research. This article considers the particularities of building the system of customs and tax administration by the federal executive authorities of the Russian Federation in the present context. This system is still characterized by its problem areas: first, a weak level of interdepartmental communication (in the context of economic transformation towards the new technological setup, this problem is coming to a visible key place - the latest information technologies impose completely different requirements on the efficiency of the organization of the process of customs clearing and processing as well as on the qualification of specialists in the customs field); second, an insufficient level of coordination between the customs service and participants in foreign economic activity (this issue is apparent in lacking the dispute-resolution mechanism in the main area of interaction - determining the customs value and calculating customs payments); third, the formal content of international customs cooperation. Conclusions. The study made it possible to identify the key areas of development of customs and tax administration in the new economic environment, in particular, the need for a fundamental change in the approaches implemented by the customs service of Russia, in cooperation with participants in foreign economic activity, other federal executive authorities and, above all, tax authorities, customs administrations of other countries and international organizations. The participation of customs authorities in the implementation of the Single Window Mechanism project is of key importance here.

foreign trade, participant in foreign economic activity, customs regulation, customs and tax administration, customs value, international customs cooperation