Problematic Aspects in Customs Control Mechanisms for Ensuring the Payment of Duties and Taxes

Oksana A. Moskalenko, Aleksey A. Kostin, Konstantin N. Reznik, Svetlana V. Zybenko and Vladimir S. Sinenko

Chapter 39 in The Sustainable Development of the Entrepreneurial Economy in the Fifth Industrial Revolution, 2026, pp 461-472 from World Scientific Publishing Co. Pte. Ltd.

Abstract: Contemporary transformations in political and economic conditions necessitate new approaches to conducting foreign economic activities in the current landscape. Participants in foreign trade and customs authorities, tasked with safeguarding the economic interests of the Russian Federation, must respond more flexibly to ongoing changes. The advancement of digitalization and the integration of artificial intelligence into various governmental functions are reflected in the conceptual documents of the Russian Government and its subordinate ministries and departments. Specifically, the “Strategy for the Development of the Customs Service of the Russian Federation until 2030” establishes new methodologies for documentary and factual customs control, prior to and following the release of goods. The implementation of advanced customs control technologies makes it possible to use AI for real-time risk assessment of imported goods, more effective oversight within electronic commerce, and the transformation of the existing customs payment administration system. The conducted analysis aims to substantiate the need for enhancing the customs control system aimed at ensuring the payment of customs duties and taxes. The findings of this research reveal the influence of various factors exerting positive and negative effects on the problematic aspects of customs control in securing the payment of customs duties and taxes.

Keywords: Sustainable Development; Entrepreneurship; Innovation; Technology; Information Management; Organizational Behavior; Industrial Organization; Entrepreneurial Economy; Fifth Industrial Revolution; Cause-and-Effect Relationships; Fourth Industrial Revolution; Digital Technology; Industry 5.0; Operations Management; Operations Research; Supply Chain Management; Fintech; Cryptocurrency; Blockchain; Economics and Finance; Corporate Governance; Technological Environment; National Economy; State Management; Corporate Management; Agro-Industrial Complex 5.0; Fuel and Energy Complex 5.0; BRICS; EAEU; Central Asia; Social Responsibility; Digital Competitiveness; Digital Energy; Entrepreneurial Universities 5.0; Machine Learning; Cyber-Social System; Smart Company; Management of AI; Automatization; Decision-Making in Entrepreneurship; Big Data; Blockchain Finance; Robotisation Of Production; Applied Technological Solutions; Smart City; Local Entrepreneurial Economy; Modernisation; Institutes of Globalisation; E-Government; Innovative Economy; Knowledge Society; BRICS+ (search for similar items in EconPapers)
JEL-codes: L26 O33 Q01 (search for similar items in EconPapers)
Date: 2026
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