Federal Tax Service Of Russia Research Articles

Development of proactive mode of providing tax deductions for personal income tax

The paper studies discussion issues of the simplified procedure for obtaining tax deductions for personal income tax (hereinafter referred to as PIT). The objectives of the study are the following: to review the changes in tax legislation from January 1, 2024 in the field of proactive mode of granting tax deductions for PIT, to justify the increasing role of this interaction between individuals and tax authorities, to identify current problems and to search for ways of solving them. The authors analysed the practice of application of the simplified procedure for obtaining property and investment tax deductions; statistical data of the Federal Tax Service of Russia on the provision of tax deductions in a simplified manner (1-DDK statistical form “On the declaration of personal income”). The analysis of key changes in the provision of deductions entering into force on January 1, 20124 was also conducted. The main problems that individuals may have when receiving deductions or that tax authorities may face in the course of tax control are highlighted, and possible ways to solve them are identified. The authors concluded, firstly, that it is necessary to form prefilled applications not only while receiving tax deductions, but also when paying PIT, for example, when a person sells real estate, cars. Secondly, it is required to enshrine in tax legislation the order of priority of providing tax deductions if a taxpayer has the right for several types of them. The obtained results can be used in developing solutions to taxation of personal income and provision of tax deductions, in legislative drafting on improvement of provisions of the state tax policy.

Realization of the fiscal and regulatory potential of the corporate income tax

The subject of the study is the fiscal and regulatory possibilities of corporate income tax, its structural elements and their impact on the economic activity of business entities. The purpose of the study is to identify possible ways to expand the use of the fiscal and regulatory potential of corporate income tax as an important tool for stimulating economic activity. The paper provides an assessment of the level of corporate income tax revenues to the budget system of the Russian Federation, analyzes the factors constraining the realization of its fiscal potential. Special attention is paid to the analysis of corporate income tax revenues based on the materials of one of the subjects of the Russian Federation with a low level of production and investment potential – the Republic of Dagestan. The conclusion is argued that despite the excess of the growth rate of income tax to the budget over the overall growth of tax revenues, the potential for increasing budget revenues due to an increase in the tax burden has been exhausted. Considerable attention is paid to the instruments for stimulating investment activity provided for by the current tax legislation on corporate income tax. The need to achieve the set research goal led to the expediency of using a set of different methods and techniques: the transition from the general to the particular, logical inference, observation, generalization, systematization, comparison, factor analysis, synthesis, a systematic approach. The research is based on official analytical data from the Federal Statistics Service of the Russian Federation, the Federal Tax Service of Russia, as well as the Office of the Federal Tax Service of Russia for the Republic of Dagestan. The scientific novelty of the study is to develop a set of recommendations aimed at realizing the fiscal and regulatory potential of income tax in the context of stimulating investment activity of organizations and reducing tax risks. The conclusion is substantiated that it is necessary to achieve an increase in corporate income tax revenues not by increasing the fiscal burden, but by fully realizing its regulatory potential as a tool to stimulate economic activity. Recommendations are formulated aimed at improving the investment tax deduction for corporate income tax as a tool to stimulate the acceleration of the renewal of worn-out fixed assets. It is noted that strategically important internal reserves for increasing income tax revenues can be both the growth of the tax base due to the intensification of economic activity of the subjects of the Russian Federation, and comprehensive solutions aimed at reducing tax risks.

Innovative Development of tax Administration in Russia

The use of modern innovative technologies raises tax administration to a qualitatively new level of development, which determines the relevance of the study. At the same time, the digital transformation of the tax system should be based on classical principles of taxation, meet the interests of tax authorities and taxpayers, and prevent tax risks. The purpose of the study is to identify trends of tax administration in Russia and to develop a forecast of its innovative development from the standpoint of classical principles of taxation. To achieve this goal, it was necessary to solve the following tasks: problem statement; review of the main information technologies used by the Federal Tax Service of Russia; study of information exchange of data; determination of the impact of innovative development of tax administration on the activities of economic entities. In preparing the article, the authors used methods of analysis and synthesis of empirical data of information platforms, as well as a systematic approach and a method of interpreting the results during scientific research. The novelty of the paper lies in the author’s view of the prospects for the innovative development of tax administration. The results of the study proved the high efficiency of the digital technologies used. It is shown that the innovative development of administration strengthens tax control, increases budget revenues, increases the role of the state in the field of taxation. It is concluded that innovative tax administration significantly affects the behavior of taxpayers, causes their concern about the growth of tax risks. The completed forecast of innovative development of tax administration showed a high probability of changing the status of an organization to an individual entrepreneur, loss of tax revenues from developing e-commerce.

Особенности налогообложения операций с цифровой валютой

The subject of the study is the taxation of transactions with digital currency. The objectives of the work are to establish the key features of taxation of transactions with digital currency in the Russian Federation, to determine approaches to making changes to regulatory legal documents. The relevance of the work is due to the accelerating development of digital technologies, in which the legislator does not have time to develop and adopt appropriate legislative acts. Based on the analysis of the legislation of the Russian Federation, draft laws, letters from the Ministry of Finance and the Federal Tax Service of Russia, program documents of the Bank for International Settlements, scientific publications of Russian and foreign researchers, the concepts of cryptocurrency, digital currency, digital financial assets, mining of cryptocurrencies for tax purposes have been clarified. The differences in the interpretations of the concepts of various types of digital assets according to the method of creation and the purposes of their use are highlighted. The features of taxation of transactions with digital assets in terms of value added tax, corporate income tax, and tax paid under the simplified taxation system are described. It is concluded that for the purposes of calculating VAT, digital currency can be qualified as property. Cryptocurrency should be defined as a digital currency. When mining cryptocurrencies using mining equipment that is actually located on the territory of the Russian Federation, the service for organizing the issuance of digital currency takes place on the territory of the Russian Federation. It is proposed to exclude contradictions in the definition of the law enforcement of new digital technologies in the country's economy from the legislation, which will allow subjects of foreign economic activity to use digital technologies in the legal field, without expecting possible negative legal consequences.

Trends in Tax Regulation of Circulation of Digital Currencies in Russia

Over the past years, the position of Russian regulatory authorities regarding the legitimacy of the circulation of digital currencies in Russia has changed more than once. At the same time, taxation plays an important role in the system of state regulation of the use of modern financial technologies. The purpose of the article is to characterize the trend in the tax regulation of digital currencies in Russia. In parallel with the consideration of issues of the legal status of digital financial assets, the Ministry of Finance and the Federal Tax Service of Russia are making attempts to describe the tax consequences of transactions with these types of assets and their financial results. Explanations regarding the tax consequences of transactions involving the circulation of digital currencies and the financial results of their implementation are presented in chronological order. The stages of tax regulation of digital currencies in Russia are highlighted. Approaches to indirect taxation of digital currencies are summarized and their consequences for the prospects for the development of digital financial assets on the Russian market are assessed.

Tax Office and Internal Affairs Bodies Cooperation in Initiating Criminal Tax Law Cases

The fight against tax crimes is carried out through cooperation of tax authorities with operational units of internal affairs bodies. In cooperation with tax authorities the operational units of internal affairs bodies (OVD) generally ensure the implementation of tax authorities powers to control and supervise compliance with legislation on taxes and fees. OVD are in fact participants in tax legal relations. At the same time, the insufficient development of legislation regulating these activities leads to legal uncertainty. In this regard, the authors propose to supplement Article 9 of the Tax Code of the Russian Federation with a clause fixing the status of internal affairs bodies as participants in relations regulated by the legislation on taxes and fees. At the same time, it is proposed to introduce some provisions into Articles 89–100 of the Tax Code of the Russian Federation regulating the powers and restrictions of an internal affairs body officer as a participant in an on-site tax audit. Changes in criminal, criminal procedure and tax legislation, which entered into force in 2022–2023, had a significant impact on the way economic security and anti-corruption units cooperate with tax authorities and preliminary investigation bodies in identifying tax crimes and initiating such criminal cases. Amid the changes in Federal legislation, the existing interdepartmental regulatory framework generally remains relevant, although it needs to be changed and updated. These measures are currently either unregulated or partially regulated in disparate departmental regulations of different legal force, which creates an objective need for the development and adoption of a single regulatory document. An acceptable orm of interdepartmental regulatory act may be a trilateral agreement on cooperation between the Investigative Committee of the Russian Federation, the Ministry of Internal Affairs of Russia and the Federal Tax Service of Russia. There is also a need to amend the Tax Code of the Russian Federation. It is important to eliminate the inconsistency of the current version of paragraph 3 of Article 32 of the Tax Code of the Russian Federation, which does not contain a complete list of decisions made by tax authorities to be sent so that to make a decision on initiating a criminal case. This results in a possibility of different interpretations of the relevant duty of tax authorities.

Assessment of the effectiveness of tax control in the Nizhny Novgorod region: theory and practice

The issues of increasing the effectiveness of tax control carried out by the territorial tax authorities of the Federal Tax Service of Russia are an integral element of comprehensive measures aimed at improving tax administration. The main tool of tax control are tax audits: desk and field. Based on the analysis of existing official and author's methods for assessing the effectiveness of tax control, a system of indicators is proposed, using which the author assessed the control activities of tax authorities in the Nizhny Novgorod region for the period 2018-2022.. Both quantitative and qualitative indicators characterizing the achievements of tax audits were used as indicators of the effectiveness of tax control.

ПРОБЛЕМЫ АДАПТАЦИИ СИСТЕМ ЭЛЕКТРОННОГО ДОКУМЕНТООБОРОТА С УЧЕТОМ ПОСЛЕДНИХ ИЗМЕНЕНИЙ НОРМАТИВНО-ПРАВОВОЙ БАЗЫ, РЕГУЛИРУЮЩЕЙСФЕРУ ЭДО

This paper investigates current-stage implementation of the Electronic Document Exchange Concept (came into power in 2020). The article gives consideration to the specificity of the Russian practice of applying electronic data exchange systems (EDES) with reference to accountancy. Special accent is placed on the debatable nature of some terminological and methodological aspects (e.g. confusion of the notions of EDES, ECM and EDMS, inconsistency and non-imageness of rules and regulations applicable to records management, digital signing procedures). Noting the 2023 changes in electronic data exchange regulations, the author concludes that transition to the electronic format of papers is an integral part of digitalization of the national economy which is however fraught with a number of organizational and technical challenges. The ways to overcome these are now negotiated by the relevant agencies (Federal Tax Service of Russia, Ministry of Finance of Russia).

Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden

In accordance with the norms of Russian legislation, taxpayers by default fall under the general taxation system. Developing financial and economic activities, commercial enterprises may apply various tax regimes: transition, for example, to the simplified taxation system (STS), unified agricultural tax, patent system, etc., is carried out at the initiative of the taxpayer, i.e. is of notification nature. It should be noted that due to the restrictions established by the legislation, special tax regimes may be applied not by all taxpayers, but only by those that meet certain criteria, including: the status of the taxpayer (legal entity or individual); type of activity; number of employees in the staff; value of depreciated property; size and composition of income; complexity of accounting and tax accounting, etc. The taxpayer’s status is not subject to special tax regimes. Since the aggregate of tax payments (tax burden) is a defining moment for a business owner, the issues of its optimization become particularly relevant. the purpose of the study is to develop a methodology for determining the tax burden by small businesses applying special tax regimes. In the course of the work we analyzed and systematized the norms of tax legislation of the Russian Federation and the Republic of Tatarstan, generalized economic literature in the field of small business taxation, as well as processed data on taxes and fees posted on the official website of the Federal Tax Service of Russia, using the economic and statistical method. the result of the study is the comparison of two regimes of STS and ASTS (automated simplified taxation system) and the choice of the optimal tax burden for small businesses in order to improve the efficiency of their activities.

Информационно-аналитическое обеспечение налогового контроля

A characteristic feature of the modern period is the increased use of information resources in legal tax relations, both on the part of tax authorities and on the part of business entities. Digital technologies increase the flow of contactless appeals to the regulatory authority and encourage the process of interaction with taxpayers. The purpose of this study is a scientific and practical analysis of the specifics of the information resources used in control measures as well as the prospects for further development and application of information and telecommunication technologies to improve the effectiveness of tax control. As a result of the study, internal and external sources of tax control information are identified, sources for the creation of taxpayer profiles are given, and the electronic services demanded by tax authorities are reflected. A wide variety of electronic services offered by the Federal Tax Service of Russia and applied information and telecommunication technologies allow the taxpayer to use various programs that facilitate interaction with tax authorities. The main features and advantages of the Kontur-Extern program are presented. A scheme for digital information exchange between an enterprise and a specific division of the Federal Tax Service of Russia was developed, which will expand the possibility of information and analytical support for tax administration to improve the security of an enterprise. The results of the study can be used in the development of state tax administration measures in the field of information and telecommunication technologies and the development of practical measures aimed at providing a large array of information and services for various categories of taxpayers.

Tax benefits as a basic component of the investment tax expenditure management system in the region

The article investigates tax and budget components of the investment tax expenditure management system in the region with a focus on tax benefits and tax powers of the authorities. The information base of the study is the federal and regional legislation, publications in scientific journals, open data of the Ministry of Finance of the Russian Federation, and the Government of the Rostov Oblast. Following general scientific methods of knowledge were used as a methodological basis: comparison, systematic logical and semantic analysis, synthesis of theoretical and practical materials. It allowed to substantiate expediency of significant changes in tax component of the investment tax expenditure management system. The definition of tax exemption, which has not changed during the 25-year period, has been clarified. Tax powers of public authorities of the Russian constituent entities on property and profit taxes of organizations have been expanded. The abandonment of tax costs assessment has been carried out by their supervisors in favor of software product of the Federal Tax Service of Russia developed jointly with the Ministry of Finance of Russia. The results of the study can be used by the authorities when developing proposals to improve tax and budget legislation.

Social entrepreneurship in Russia: formation and development indicators

The article examines the issues of the emergence and development of social entrepreneurship in Russia, highlights foreign experience, analyzes statistical data on the number of small and medium–sized businesses and its subspecies - social entrepreneurship for the period 2019-2021 according to the electronic service of the Federal Tax Service of Russia, identifies the problems of insufficient development of this type of business.

Some Current Trends in Tax and Legal Regulation

The article is devoted to the analysis of some modern trends emerging in the Russian tax and legal regulation. The author notes that in addition to the traditional legislative regulation of tax relations, designed for an unlimited period of validity, in recent years, regulatory legal acts of a temporary nature have become important. Norms with a limited validity period may be contained either in acts of the Government of the Russian Federation and the supreme executive bodies of state power of the subjects of the Russian Federation exercising the temporary powers granted to them by tax legislation to adopt them, or in separate federal laws providing for the application of these norms as an experiment. Special attention is paid to the letters of the Federal Tax Service of Russia establishing temporary bans on the implementation by territorial tax authorities of certain powers enshrined in the Tax Code of the Russian Federation. This, in fact, indicates that such letters limit the validity of tax legislation for a certain period.

Public Councils under the Federal Tax Service of Russia and its territorial divisions: current problems and development prospects

This article is devoted to the analysis of modern problems and prospects for the development of public councils under the Federal Tax Service of Russia (hereinafter also referred to as the Federal Tax Service) and its territorial divisions. The paper substantiates the place and role of the institute of public control in the system of legal guarantees for the implementation and protection of both constitutional principles (in particular, democracy and participation of citizens of the Russian Federation) and the entire system of human and civil rights and freedoms. The most important objects of public control in Russia are the activities, acts and decisions of public authorities, including the Federal Tax Service and its territorial divisions. The authors analyze the role and importance of public councils under the Federal Tax Service and its territorial divisions in the system of subjects of public control. The article uses a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. The organization and activities of public councils under the Federal Tax Service and its territorial divisions are associated with numerous problems, including: the lack of formalization of public control in the Constitution of Russia; the failure to consolidate the institution of public control in the Tax Code of the Russian Federation; the "non-public" mechanism for the formation of these types of subjects of public control; weak powers of these subjects; not the development of special forms, methods and types of measures of public control over the activities, acts and decisions of tax authorities in the domestic scientific legal doctrine; the weak organizational and property base of the above-mentioned subjects of public control and their insufficient use of modern information and communication technologies in their work. The work has developed and justified a system of measures to resolve these problems.

ЭВОЛЮЦИЯ ГОСУДАРСТВЕННОГО РЕГУЛИРОВАНИЯ ДЕЯТЕЛЬНОСТИ СПЕЦИАЛИЗИРОВАННОГО ОРГАНА В ОБЛАСТИ БАНКРОТСТВА В КОНТЕКСТЕ РАЗВИТИЯ ИНСТИТУТА НЕСОСТОЯТЕЛЬНОСТИ

The thirty-year history of the formation and development of the institution of bankruptcy in Russia is characterized by complex processes of transformation of the structure of its state regulation bodies. However, in practice, the institution of bankruptcy has not proven itself as an effective mechanism for regulating market relations, demonstrating an extremely low level of return on the implementation of bankruptcy procedures: if in 2015, 6.3 kopecks (6,3%) were returned to creditors from one ruble of monetary claims, then in 2021 this figure dropped to 3.5 kopecks (3,5%), which actualizes the need for further improvement of the organizational unit of the insolvency institution based on rethinking its reform experience. The purpose of this study is to identify and systematize the stages of development of the activities of a specialized state body on bankruptcy issues in the historical retrospective of the dynamic improvement of bankruptcy legislation and changes in approaches in the context of administrative reforms in the Russian Federation. As a result of the study, a periodization of the reform and identification of models of the organizational component of the system of state management of bankruptcy processes was carried out: from a centralized model with limited independence of a specialized bankruptcy authority (September 1993 - February 1998) with further strengthening of independence and expansion of its powers (March 1998 - February 2004) and the transition to a decentralized model of state bankruptcy management, when diverse functions were transferred to various state authorities in accordance with their competence, and the function of the authorized body was transferred to the Federal Tax Service of Russia. At the present stage, there is a tendency to strengthen the organizational block for ensuring bankruptcy procedures within the Federal Tax Service of Russia. From the standpoint of the synthesis of theoretical approaches, the results of judicial practice and international experience, it was concluded that the role of the authorized body in bankruptcy cases is growing, the constructive position of which contributes not only to protecting state interests, but also to increasing the efficiency of the implementation of bankruptcy procedures, reducing criminalization bankruptcies, judicial errors in the consideration of disputes in bankruptcy proceedings.

Topical Issues of Legal Regulation of Tax Relations in the Context of the Use of artificial intelligence Technology

The paper discusses the current problems of the development of legal regulation of tax administration, as well as the transformation of taxpayers’ responsibilities in the context of intensification of the use of artificial intelligence. It is noted that, given the ambiguity of the normative and doctrinal understanding of the content of the term «artificial intelligence,» it is logical to consider the chatbot of the Federal Tax Service of Russia as a prerequisite for the creation of artificial intelligence for the interaction of tax authorities with taxpayers. The author highlights the value of artificial intelligence in the development of the institute of tax monitoring, consisting in the possibility of forecasting and evaluating tax risks. The paper emphasizes the necessity of developing tax structures on the way of active implementation of artificial intelligence systems. Special attention is paid to the possibility of unifying the register of Russian equipment and software to simplify the application of tax preferences for IT organizations.

Improvement of the Method of Carrying out Tax Audit of the Declaration on the Individual Income Tax in which the Deduction for the Education of Children is Declared

The subject of the study is the economic and tax relations that arise in the process of tax control of declarations in the form 3-NDFL. The aim of the study is to develop theoretical provisions in terms of improving the tax control of personal income tax based on changes to the form of a tax return and the development of methodological tools for a desk tax audit using cloud technologies. To achieve this goal, the following tasks are defined in the work: to identify the problems of a desk tax audit of declarations in the form of 3-NDFL, in which a deduction for the education of children is declared; develop new control ratios to automate the verification process. The scientific novelty of the study lies in the improved method of in-house tax audit of the tax return on personal income tax, in which the deduction for children's education is declared, based on cloud technologies and taking into account the total amount of the social tax deduction under code 321 in the context of SNILS, reflected in the developed form of the card calculation of deductions. The introduction of this mechanism into the practical activities of the tax authorities optimizes and reduces the complexity of business processes, increases the efficiency of control functions and tax administration in general, and also corresponds to the implementation of the measures specified in clause 2.2 Strategic map of the Federal Tax Service of Russia for 2020-2024.

THE ROLE OF TAXES IN THE FORMATION OF THE REGIONAL BUDGET (BASED ON THE MATERIALS OF THE KRASNODAR TERRITORY)

Introduction. The forming of the regional budget of the Russian Federation constitutes key importance in the context of the socio-economic instability of the country. As a result the possibilities of financial support of regional budgets from the Federation may be very limited. Aspects of budget formation in relation to the regional level of government need to be understood separately, since taxes primarily act as a resource factor for the development of the territory in the hands of the state, secondly, as an instrument of influence on economic and social processes, and thirdly, as a feedback factor and dependence of the territory on taxpayers. Methodology. The initial materials of the study were legislative and legal acts of the Russian Federation, information from the Federal Tax Service of the Russian Federation, the Office of the Federal Tax Service for the Krasnodar Territory, the regulations of the Federal Tax Service of Russia No. 2 for Krasnodar in terms of tax administration and control over the completeness and timeliness of taxes and fees in order to form a regional budget, publications in periodicals and Internet resources. Results. The article examines the role of tax revenues as the basis for the formation of the regional budget, analyzes the composition and structure of tax revenues in the regional budget of the Krasnodar Territory, which became the basis for the development of recommendations aimed at increasing tax collection in order to increase regional budget revenues. Conclusions. The results of the study of aspects of the formation of the regional budget allowed us to develop a number of recommendations to increase its tax component.

Возбуждение уголовных дел о налоговых преступлениях: проблемы и возможные пути их решения

Introduction. Tax crimes, the essence of which lies in the failure of taxpayers to fulfill their obligations and pay taxes in the amounts stipulated by the legislator, are most often detected within the framework of the activities of tax authorities, which reflects the possibility of initiating this category of criminal cases at the present stage solely on the basis of materials of a tax authority. At the same time, the guarantees contained in the tax legislation to protect a conscientious taxpayer from unfounded claims of tax authorities are successfully used by unscrupulous taxpayers who deliberately evade their duties, since they provide an opportunity to actquickly to conceal the traces of criminal activity. Not all the issues related to the receipt by tax authorities of information on the illegal activities of business participants, fixation of detected traces of a crime and sending the obtained results to the investigating authorities, have been resolved in the legislation, therefore, the achievement by tax service of the necessary results when conducting tax control also needs to be supported by legal mechanisms for the effective detection of tax crimes, their documentation and transfer to the investigating authorities for the initiation of criminal prosecution of the perpetrators. The aim of the study is the need to determine the possibility of expanding the number of reasons for initiating criminal cases on tax crimesbased on the analysis of the problems of implementing the modern legislative model for initiating criminal cases and the mechanism for conducting joint inspections with law enforcement agencies.
 Methods. In the course of the study, general scientific and particular scientific research methods were used: formal-logical methods (analysis, synthesis, generalization, hypotheses), comparative-legal, system structural research methods, statistical analysis method, observation, questioning, interviewing, content analysis of documents.
 Results. When studying the judicial practice and statistical reporting of the Federal Tax Service of Russia, it has been concluded that it is possible for taxpayers who are aware in advance of the identified risks of tax violations, as well as the amounts and circumstances of alleged evasion, to hide the traces of a crime, withdraw property or transfer business before a criminal case is initiated. Contradictions have been identified between the main tasks of the internal affairs bodies and their powers during the inspection and after its completion. The authors have made proposals regarding the possibility of initiating criminal prosecution by the internal affairs body in the event of tax evasion on an especially large scale, presence of facts of property withdrawal or business transfer after the taxpayer is handed a tax audit report and receives all the necessary documents from the tax authority.

Legal Framework for Regulating Customs Activity

Introduction . At the present stage of international economic relations, the issue of efficient legal regulation of customs activity is particularly acute. Over the past few years, Russia has faced the challenge of economic sanctions on behalf of a number of unfriendly countries. Transparency of the regulatory framework and thorough elaboration of the fundamental provisions of the customs law will allow building a clear and efficient interaction between the customs authorities of the Russian Federation and the participants of the international economic activity (hereinafter - IEA), the Russian companies and the customs authorities of the Eurasian Economic Union (hereinafter - EEU) member states. The aim of this study is to analyse the legal framework for regulating customs activity and to find out the challenging aspects. The working hypothesis relies on the system of theoretical and methodological provisions and scientific knowledge, indicating the need in further elaboration of the customs legal documentation to ensure the modern approaches regulating the relations between the customs clearance and control processes participants. Materials and Methods . In the course of the research, general scientific and specific scientific methods were used, in particular, the method of dialectical materialism, the system analysis, logical, statistical methods and the method of comparative jurisprudence. Results . The carried out analysis of the regulatory legal framework in the field of customs activity entitles to state the insufficient elaboration of the certain issues, both the ones falling within competence of the Federal Customs Service and the ones generally referring to cooperation with the EEU member states in the field of customs activity. Discussion and Conclusions . In the course of the study, the following problematic aspects were identified. Since insufficient attention is paid in scientific circles to studying the forms of interaction between the tax and the customs authorities of the Russian Federation, the attention is focused on their distinctive features and the recommendation is given to continue collaboration of the Federal Customs Service of Russia (hereinafter – FCS of Russia) and the Federal Tax Service of Russia (hereinafter – FTS of Russia) on creation of the unified data bank designated to testify performance of the export-import operations by the international economic activity participants. Due to the fact that under current conditions, the special attention is paid by the customs authorities to the post-control issues in the frame of the in-office audits, the need to bring the customs and tax legislation into compliance taking into account the results of the in-office audits has been identified. It is necessary to accomplish the regulatory framework enabling implementation of the customs procedure "temporary import (admission)" for individuals with dual citizenship, and to refine the legal basis for the international economic activity participants to provide the documents additionally requested during the customs control. The issue of efficient interaction between the customs authorities and the standardisation and certification authorities during the preliminary customs declaring procedure should be elaborated. It is expedient to continue formation of the EEU digital space and digital infrastructures along with implementation of the advanced information technologies.