PROBLEMATIC ASPECTS OF THE APPLICATION OF THE TOOLS OF TAX AND CUSTOMS REGULATION IN MODERN CONDITIONS

Abstract

Purpose of the study. The article examines the problems of using the instruments of tax and customs regulation in the modern period of development of Russian foreign trade. The purpose of the study is to identify the features of this development, as well as to substantiate the directions and measures that provide a way out of the current situation. Of all the factors influencing the development of foreign trade, at present, the main ones are the nature of political relations between states and the multilevel implementation of the achievements of scientific and technological progress. Modern sanctions against Russia show a high level of correlation between these factors. In particular, the imposition of a ban on the supply of equipment used in the mining industry to Russia will inevitably in the future lead to the deterioration of existing equipment and to a reduction in the volume of raw materials production. If we imagine the degree of dependence of Russian exports on the supply of raw materials, then it is quite probable that the share of products produced in Russia on the foreign market will decrease, and hence the revenues to the revenues of the country's budget. Conclusions. As a result of the study, the author comes to the conclusion about the confirmation of the hypothesis about the positive impact on the development of foreign trade of the introduction of new technologies into the activities of industrial enterprises. Meanwhile, the development of Russia's foreign trade is currently under threat in connection with the functioning of domestic enterprises in conditions of the risk of impact on their activities of economic sanctions. A separate danger for Russian exporters and importers is the supply of counterfeit goods both to the domestic market of Russia and to the member states of the Eurasian Economic Union.