Administration of receipt of customs payments in the income of the federal budget and privileges on their payment

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Administration of receipt of customs payments in the income of the federal budget and privileges on their payment

Shlepova Christina O., Kudaykin Evgeny I.

(about the authors)

Shlepova Christina O. – Specialist, the Chair of Customs and External Economic Activity (the Vyborg Branch of the Russian Presidential Academy of National Economy and Public Administration)

Kudaykin Evgeny I. – (the Vyborg Branch of the Russian Presidential Academy of National Economy and Public Administration)

Published in:
Journal of International Economic Affairs
– Volume 5, Number 1 (January-March, 2015)

Keywords: customs and tariff regulation, customs duty, customs income, customs payments

Citation:
Shlepova Christina O., Kudaykin Evgeny I. (). Administration of receipt of customs payments in the income of the federal budget and privileges on their payment. Journal of International Economic Affairs, 5(1), 3-7. doi: 10.18334/eo.5.1.37377

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Abstract:

In article the analysis of fiscal function of customs authorities of Russia regarding collection of customs payments and ensuring control of provision of privileges on their payment is carried out.

References:
1. Tamozhennaya sluzhba Rossiyskoy Federatsii v 2014 godu. – M., 2015 [Elektron. resurs]. Rezhim dostupa: World Wide Web. URL: http://customs.ru/

Administration of receipt of customs payments in the income of the federal budget and privileges on their payment

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