Administration of Customs Payments as a Priority Area of Tax Policy in Russia

Abstract

The active scientific interest in customs administration is due to the development of digital technologies, which is directly manifested in the emergence of new information tax and customs technologies and services, the desire to create a single digital platform for regulatory agencies, as well as the search for new approaches to effective administration in the field of foreign economic activity. The purpose of the study was to demonstrate the role of customs administration in terms of the effective implementation of tax policy in the Russian Federation. During the study, both general logical methods (analysis of publications, comparison, generalization) and methods of empirical research were used: description, measurement, analysis of statistical data. Based on the analysis of current trends in customs administration, the authors justified that the state pays sufficient attention to the development of customs administration and allocates large amounts of funds for these purposes. Based on the analysis, the article expresses a point of view on the need to develop "updated" approaches to the development of customs administration in order to increase its efficiency. The authors come to the conclusion that the integration of information resources into a single platform will ensure the collection of customs payments, improve the efficiency of customs control, and reduce the administrative burden on conscientious participants in foreign economic activity.