The Role of Customs Control after the Release of the Goods in the Formation of the Federal Budget Revenues

Gulzida I. Nemirova () and Dmitry Yu. Lazarev ()
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Gulzida I. Nemirova: Russian Customs Academy
Dmitry Yu. Lazarev: dmlazarev@bk.ru

Finansovyj žhurnal — Financial Journal, 2015, issue 6, 17-23

Abstract: The article considers customs control after the release of goods as an instrument of regulation of federal budget revenues. The author analyses the results of the application of customs control after the release of goods, identifies the problems and proposes the methods to solve them. The customs payments are examined like from a perspective of the executed functions: source of replenishment of the budget income; instrument of foreign economic activity stimulation; indicator of the national economy development and its integration into the global economy.

Keywords: customs control after the release of goods; the federal budget; customs inspection; customs payments; balanced economy (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:150602:p:17-23

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