IMPROVEMENT OF Mechanisms for the Revealing of the Property of the Debtors in the Assurance of the Collection of Customs and Other Payments

Abstract

The article substantiates the need to use information from the state accounting of property when collecting customs and other payments by arresting property. To ensure their use, the composition of mechanisms for identifying debtors' property has been determined, including information resources of state property accounting, legal, organizational and technological mechanisms of information interaction between the Federal Customs Service of Russia and state property accounting authorities. The analysis of the information systems of the state property accounting authorities allowed us to establish that they have information that meets the information needs of customs authorities. However, their use is hindered by the insufficient development of the legal framework, organizational mechanisms and technologies of information interaction between the Federal Customs Service of Russia and the state property accounting authorities. In the interests of developing the relevant legal framework, the article proposes amendments to the legislation and regulations on customs regulation, which allow establishing the principles of information interaction between the Federal Customs Service of Russia and the state property accounting authorities and the forms of documents and information necessary for this. As organizational mechanisms, it is proposed to use interdepartmental agreements on information interaction between the Federal Customs Service of Russia and state property accounting bodies, the basic composition of which includes the definition of key conditions for information exchange, including the subject of the agreement, directions of information interaction, its forms, technological conditions of implementation, the composition of the information provided. Technologies of information interaction of the Federal Customs Service of Russia with state property accounting authorities are proposed to be implemented on a single technological platform of the System of interdepartmental electronic interaction. The proposed mechanisms will ensure the introduction of technology for automatic identification of debtor’s property, create conditions for customs authorities to make objective, legal and operational decisions on the seizure of property when collecting customs and other payments.