IMPROVEMENT OF COORDINATED CONTROL MEASURES BY CUSTOMS AND TAX BODIES

  • E. Terehova Russian Customs Academy
  • N. Shemyakin Russian Customs Academy
DOI: https://doi.org/10.31618/ESU.2413-9335.2021.1.89.1434
Keywords: customs control after the release of goods, coordinated control measures, interaction of customs and tax authorities.

Abstract

The growth of international trade, globalization and increased competition between participants in foreign economic activity (FEA) require customs authorities to revise the concept of customs control. In modern conditions, in order to promote the development of international trade, it is necessary to reduce the burden of the administrative burden on business, including by reducing the frequency of the application of actual customs control.

Author Biographies

E. Terehova , Russian Customs Academy

Cand. econom. Sci., Associate Professor, Head of the Department of Customs Economics

N. Shemyakin , Russian Customs Academy

5th year student of the Faculty of Customs

References

1. Soglashenie o sotrudnichestve Federalnoj tamozhennoj sluzhby i Federalnoj nalogovoj sluzhby ot 21 yanvarya 2010 g. № 01-69/1/MM-27-2/1 (v redakcii izmenenij i dopolnenij № 4 ot 05.09.2016 № 01-69/BN/MMV-23-15/18@) [Elektronnyj resurs] Oficialnyj internetportal pravovoj informacii URL – http://pravo.gov.ru/
2. Reglament organizacii provedeniya skoordinirovannyh kontrolnyh meropriyatij i meropriyatij tamozhennogo i nalogovogo kontrolya po informacii storon (sovmestnoe pismo FTS Rossii i FNS Rossii ot 04.06.2018 № 0111/33109/MMV-20-2/58@) [Elektronnyj resurs] Oficialnyj internet-portal pravovoj informacii URL – http://pravo.gov.ru/
3. Tipovoe polozhenie o Koordinacionnom sovete (sovmestnoe pismo FTS Rossii i FNS Rossii ot 17.07.2012 № 01-11/35687, № MMV-222/55@) [Elektronnyj resurs] Oficialnyj internet-portal pravovoj informacii URL – http://pravo.gov.ru/
4. Praktika organizacii provedeniya skoordinirovannyh kontrolnyh meropriyatij i tamozhennogo i nalogovogo kontrolya po informacii storon // [Elektronnyj resurs] URL – https://www.alta.ru/external_news/66551/
5. Oficialnyj sajt Federalnoj tamozhennoj sluzhby Rossii [Elektronnyj resurs] URL – https://customs.gov.ru/
Published
2021-09-14
How to Cite
Terehova , E., and N. Shemyakin. 2021. “IMPROVEMENT OF COORDINATED CONTROL MEASURES BY CUSTOMS AND TAX BODIES”. EurasianUnionScientists, September, 32-36. https://doi.org/10.31618/ESU.2413-9335.2021.1.89.1434.
Issue
EURASIAN UNION OF SCIENTISTS. SERIES: ECONOMIC AND LEGAL SCIENCES. VOLUME 1 №8 (89) (2021)
Section
Article

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