UDC 336.61
Authors
Pshatova A. D.,
Chelyabinsk State University, Chelyabinsk, Russian Federation
Tkach E. S.,
Associate Professor of Accounting and Finance
Department Chelyabinsk State University, Associate Professor
of the Department of Economics, Finance and Accounting
Chelyabinsk Branch of the Russian Presidential Academy
of National Economy and Public Administration
Chelyabinsk, Russian Federation
Abstract
The article examines the features of the financial support of social and labor relations in the customs authorities, namely the customs authorities of the Russian Federation. In light of the large-scale reforms carried out by the Federal Customs Service in accordance with the Development Strategy until 2030 based on automation and digitalization processes, the need to introduce qualitatively new approaches to the entire system of managing business processes of customs authorities, including within the framework of financial and economic activities, is being considered. Much attention in the article is paid to the importance of revising the entire system of financing labor costs, as the foundation of social and labor relations in all spheres of society, including the implementation of the tasks and functions of the state in the field of customs regulation and customs control. The analysis of the system of budgetary financing, distribution of financial flows aimed at remuneration of labor for certain categories of workers is carried out. Proposals are formulated to improve the employee motivation system through the implementation of financial and non-financial incentive methods. It is proposed to reduce some imbalance in financing the costs of wages of customs officials revealed in the course of the analysis on the basis of developing criteria and determining the most effective factors that form a high level of motivation of customs personnel.
Keywords
financial support, government agency, estimated financing, so-cial and labor relations, customs authorities, financial policy.
