Customs revenue administration: process elements, modern tools of foreign trade activities stimulation

Irina Valer'evna Sharoshchenko
Additional contact information
Irina Valer'evna Sharoshchenko: Russian Customs Academy, Vladivostok Branch, Vladivostok, Russia

Russian Foreign Economic Journal, 2019, issue 7, 90-99

Abstract: The Customs authorities play a significant role in the formation of the State budget of Russia and creation of conditions to stimulate foreign trade activities by accelerating and simplifying customs operations and procedures. The article is devoted to the analysis of customs revenue administration features. The author highlights the elements of the customs revenue administration system: agencies at different levels and the instruments ensuring meeting their responsibilities. This article describes specific information technology resources used in the process of administering customs revenues, which considerably reduce the time and costs of foreign trade participants.

Keywords: Customs duties; customs revenues; customs administration; the budget process; State budget; fiscal function; electronic document management system; automated information systems and information technology resources. (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
http://repec.vavt.ru/RePEc/alq/rufejo/rfej_2019_07_90-99.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:alq:rufejo:rfej_2019_07_90-99

Access Statistics for this article

More articles in Russian Foreign Economic Journal from Russian Foreign Trade Academy Ministry of economic development of the Russian Federation Contact information at EDIRC.
Bibliographic data for series maintained by Irina Katolik ().