The role and place of customs payments in the protection of the economic interests of the Russian Federation (2017)
TABLE OF CONTENTS
INTRODUCTION 3
CHAPTER 1. CUSTOMS PAYMENTS IN THE SYSTEM OF THE ECONOMY OF THE STATE 7
1.1. The essence of customs duties and their importance in ensuring the economic interests of the state 7
1.2. The system of customs payments 16
1.3. Factors contributing to the introduction of new and the abolition of existing customs duties 18
CHAPTER 2. CUSTOMS PAYMENTS IN THE SYSTEM OF INCOMES OF THE BUDGET OF THE RUSSIAN FEDERATION 22
2.1. Customs payments as the most important component of federal budget revenues 22
2.2. Customs payments and foreign trade activities 28
CHAPTER 3. METHODS OF INCREASING THE EFFICIENCY OF CUSTOMS PAYMENTS 35
3.1. Problems of evading payment of customs duties 35
3.2. Legal measures to prevent evasion of customs payments 41
3.3. Evaluating the effectiveness of modern measures to stimulate the proper payment of customs duties 48
CONCLUSION 55
LIST OF SOURCES 58
LIST OF SOURCES
Regulatory sources
1. The Customs Code of the Customs Union (Annex to the Treaty on the Customs Code of the Customs Union, adopted by the Decision of the EurAsEC Interstate Council at the level of heads of state of November 27, 2009 No. 17) (as amended by the Protocol of April 16, 2010, Treaty of October 10 2014, Protocol of May 8, 2015, as amended by the Treaty of May 29, 2014) [Electronic resource]. Access mode:
http://www.consultant.ru/document/cons_doc_LAW_94890/. (the date of the appeal: 10.22.2017).
2. Treaty on the Eurasian Economic Union of May 29, 2014 (as amended on May 8, 2015) [Electronic resource]. Access mode:
http://www.eurasiancommission.org (appeal date 09/28/2017).
3. Civil Code of the Russian Federation (Part One) of November 30, 1994 No. 51-FZ (as amended on July 29, 2017 No. 259-ФЗ) // Collected Legislation of the Russian Federation. - 1994. - No. 32. - Art. 3301.
4. Criminal Code of the Russian Federation of June 13, 1996 No. 63-FZ (as amended on July 29, 2017 No. 250-ФЗ) // Collection of the legislation of the Russian Federation. - 1996. - № 25. - Art. 2954.
5. Tax Code of the Russian Federation (Part One) of July 31, 1998 No. 146-FZ (as amended on September 30, 2017 No. 286-FZ) // Collected Legislation of the Russian Federation. - 1998. - No. 31. - Art. 3824.
6. Tax Code of the Russian Federation (Part Two) dated August 5, 2000 No. 117-FZ (as amended on September 30, 2017 No. 286-FZ) // Collected Legislation of the Russian Federation. - 2000. - No. 32. - Art. 3340.
7. Code of the Russian Federation on Administrative Offenses of December 30, 2001 No. 195-FZ (as amended on July 29, 2017 No. 279-ФЗ) // Meeting of the legislation of the Russian Federation. - 2002. - № 1 (part 1). - Art. one.
8. Customs Code of the Russian Federation of May 28, 2003 No. 61-ФЗ // Meeting of the legislation of the Russian Federation, 02.06.2003, No. 22, Art. 2066.
9. RF Law of May 21, 1993 No. 5003-I “On the Customs Tariff” (as amended on December 28, 2016 No. 507-ФЗ) // Vedomosti of the Congress of People´s Deputies of the Russian Federation and the Supreme Council of the Russian Federation. - 1993. - № 23. - Art. 821.
10. Federal Law of the Russian Federation of November 27, 2010 No. 311-ФЗ “On Customs Regulation in the Russian Federation” (as amended on July 29, 2017 No. 232-ФЗ) // Collected legislation of the Russian Federation. - 2010. - № 48. - Art. 6252.
11. Federal Law of the Russian Federation of June 28, 2013 No. 134-FZ “On Amendments to Certain Legislative Acts of the Russian Federation Regarding Countering Illegal Financial Operations” (as amended on July 29, 2017 No. 281-ФЗ // Collected Legislation of the Russian Federation. - 2013. - № 26. - St. 3207.
12. The development strategy of the customs service of the Russian Federation until 2020 (approved by the decree of the Government of the Russian Federation of December 28, 2012 No. 2575-p) [Electronic re