THE POTENTIAL OF CUSTOMS PAYMENTS IN THE MODERN REALITIES OF TRADE RELATIONS WITH THE EAEU AND EU COUNTRIES

DOI: 10.36871/ek.up.p.r.2021.02.02.026
UDC 336.24; 339.5

Authors

I. A. ZHURAVLEVA,
Candidate of Economic Sciences, Associate Professor of the Department of Taxes and Tax Administration, Financial University under the Government of Russia, Moscow, Russia

Abstract

Customs payments are an important regulator of the country's economic presence in foreign economic relations and trade relations. Customs receipts serve as a landmark indicator that provides the revenue side of the budget in its significant income, and also determine the place of the state in the system of the interna-tional division of labor and its corresponding place in the value chain. Customs duties (CD) act as a kind of regulator of the amount of goods imported into the territory of the state, taking into account the state and conditions of the domestic market and the country's balance of payments. The positive financial and economic multifactorial nature of CD is manifested in stimulating the optimization of the structure of imports of goods and services, and in addition, it can act as a tool to protect domestic producers from external competitors, and strengthen the state's trade balance.

Keywords

customs duties, tax payments, goods, tax system, indirect taxes.