Ways to Improve Efficiency of Customs Payments Administration

Abstract

—In conditions of geopolitical tension and instability of the world economy, the objective of national governments is implementing policies aimed for maintaining and increasing budget revenues. The purpose of this study is detecting possibilities to increase the Public Budget revenues by means of improving the efficiency of customs payments administration. On the basis of usage of the systemic-structural, comparative-analytical, formal-logical and hypothetical-deductive methods of scientific knowledge, the place and role of customs payments in the structure of the Public Budget revenues are determined, the main risks of deficiency of the Federal budget revenues administered by the Federal customs service of Russia are revealed, factors contributing to growth or minimising these risks are revealed in the article. On the basis of the analysis of different points of view of Russian and foreign scientists, the necessity of interagency cooperation between customs and tax authorities is proved, in result of which, in a long-term perspective, a multiplier effect, expressed in growth of budget revenues, strengthening the position of bona fide participants of export-import activities, growth in GDP and improvement of international trade conditions, will arise. The necessity of forming a supranational system of interagency electronic interaction for counteracting customs payments evasion is determined.