E-Customs and Customs Regulation in the Russian Federation Creative Commons

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Aleksander N. Kozyrin

Legal Issues in the Digital Age, Journal Year: 2020, Volume and Issue: №2, P. 144 - 162, https://doi.org/10.17323/2713-2749.2020.2.144.162

Published: Nov. 4, 2020

Latest article update: Sept. 2, 2023

The rapid development of information technologies and digitalization of the global economy is compelling the Russian customs service to quickly create an electronic customs system that can coexist alongside the traditional paper customs control. The creation of electronic customs aligns with the development strategies outlined in Presidential Decree No. 204 “On national goals and strategic development tasks of the Russian Federation through 2024” of 7 May 2018. Electronic customs contributes to the development of international cooperation, exports, and an attractive investment climate. The first results of electronic customs are impressive: more than a third of all customs declarations are registered …

Tax audits of customs payments DOI

Vera N. SERDYUK,

О Н Головинов,

Nataly S. Ponomarenko

et al.

Vestnik Voronezhskogo gosudarstvennogo universiteta Ser Ekonomika i upravlenie = Proceedings of Voronezh State University Series Economics and Management, Journal Year: 2024, Volume and Issue: 2, P. 13 - 29

Published: June 6, 2024

Subject. The article examines issues related to the organisation of audits and audit methods used validate that all customs payments were duly calculated, recorded, paid. Currently, these control measures are carried out separately by authorities, tax inspectors, external or internal auditors. Such an approach reduces effectiveness does not provide for minimum level risk. Therefore, this substantiates a systematic with regard from perspective stakeholders in relations. Objectives. To recommendations methodology context modern digital economy risk-based audits. Research methods. achieve goals, scientific analysis, synthesis, classification, used. research was based on study current regulatory framework, relevant economic papers journals, factual materials. Results. authors overview definition “tax audits” proposed their own payments. characteristics various levels systematised Conclusions. It concluded currently there is no among scientists audits”, as well its obtained results can be further development ideas about which, turn, contribute making informed effective decisions area administration taxes levies.

Language: Английский

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