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Title of Article

ABOUT SOME WAYS FOR IMPROVING SUPERVISORY ACTIONS IN THE FIELD OF CUSTOMS


Issue
5
Date
2019

Article type
scientific article
UDC
342
Pages
188-194
Keywords
 


Authors
Chermyaninov D.V.
Uralskiy gosudarstvennyy yuridicheskiy universitet


Abstract
A comparative analysis is given of the provisions of the Customs Code of the Customs Union and the Customs Code of the Eurasian Economic Union concerning customs control, information is provided describing the supervisory activities carried out by the customs authorities of the Russian Federation in 2017 and in 2018. It is stated that these data do not allow an unambiguous conclusion on improving the effectiveness of supervisory activities in 2018. Some proposals are made with the aim to improve it in the future by giving more attention to preventive measures and by studying the effectiveness of the forms of customs control used to detect violations. Recommendations are proposed to the Ministry of Finance of the Russian Federation to conduct a study to determine whether the adjustments made by the customs authorities have a positive or negative impact on the formation of the state budget.

File (in Russian)