Proceedings of the 8th International Conference on Contemporary Problems in the Development of Economic, Financial and Credit Systems (DEFCS 2020)

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Improvement of Customs and Tax Authorities Interaction in the Process of Carrying out Customs Control After the Release of Goods

Authors
Maksim Selyukov, Aleksej Kostin, Natalya Shalygina, Svyatoslav Evdokimov, Oksana Moskalenko, Dmitry Solodilov
Corresponding Author
Maksim Selyukov
Available Online 17 December 2020.
DOI
10.2991/aebmr.k.201215.011How to use a DOI?
Keywords
foreign trade, import, customs control, customs control after the release of goods, customs authorities
Abstract

The analysis of legal acts and literary sources has led to the conclusion about the need to develop customs control after the release of goods in Russia. Control is a widespread objective phenomenon in all areas of public life. Control can be described as an independent management function, which includes a system of practical measures to influence the ongoing business processes. In the modern aspect of the Russian economy development, the customs control after the release of goods becomes most relevant, since the optimization of the customs payments collection, as one of the sources of the federal budget replenishment, represents one of the main indicators of the state’s economic security. The concept of “customs control after the release of goods” has been explored in the article using the complex of methods; directions for improving the interaction of customs and tax authorities in conducting coordinated inspections are proposed. The main provisions and conclusions of the article may be used in scientific and practical activities when considering issues of the nature and development trends of the customs system in general and customs control in particular.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 8th International Conference on Contemporary Problems in the Development of Economic, Financial and Credit Systems (DEFCS 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
17 December 2020
ISBN
978-94-6239-302-8
ISSN
2352-5428
DOI
10.2991/aebmr.k.201215.011How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Maksim Selyukov
AU  - Aleksej Kostin
AU  - Natalya Shalygina
AU  - Svyatoslav Evdokimov
AU  - Oksana Moskalenko
AU  - Dmitry Solodilov
PY  - 2020
DA  - 2020/12/17
TI  - Improvement of Customs and Tax Authorities Interaction in the Process of Carrying out Customs Control After the Release of Goods
BT  - Proceedings of the 8th International Conference on Contemporary Problems in the Development of Economic, Financial and Credit Systems (DEFCS 2020)
PB  - Atlantis Press
SP  - 50
EP  - 54
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201215.011
DO  - 10.2991/aebmr.k.201215.011
ID  - Selyukov2020
ER  -