Article name Customs Departments and Financial System of the Russian Federation
Authors Alexandrova I.A. Candidate of Social Sciences, Associate Professor , Economics and Management Department,,
Razmakhnin K.. ,
Bibliographic description Alexandrova I. A., Razmakhnin K. K. Customs Authorities and the Financial System of the Russian Federation // Transbaikal State University Journal. 2024. Vol. 30, no. 2. P. 93–101. DOI: 10.2109/2227-9245-2024-30-2-93-101.
Category Economy
DOI 336.13
DOI 10.2109/2227-9245-2024-30-2-93-101
Article type
Annotation The effectiveness of the fiscal function of the Federal Customs Service is an important factor in determining the interests of the state in the economy. This article examines a pressing issue in modern geopolitical realities - customs authorities and their influence on the formation of the state’s financial system. The object of the study is the Federal Customs Service of Russia, as one of the main government bodies that replenishes the federal budget. The purpose of the study is to analyze and assess the impact of the activities of the customs authorities of Russian Federation on the formation of the country’s financial system. The main objectives of the study are as follows: to study approaches to defining the concept of \"financial system of the state\", to analyze federal budget revenues in the context of revenue administrators and to assess which customs payments significantly influence the formation of the country’s budget. Approaches to the formation of the concept of \"financial system\" of the state and the contribution of various scientists to this concept are explored. An analysis of federal budget revenues in the context of revenue administrators and the main functions of the Federal Customs Service and their impact on public finances is carried out. The article also compares the activities of customs authorities with other government bodies of Russian Federation that accumulate financial revenues from the federal budget and influence the financial system of Russian Federation. The article analyzes the role and significance of customs duties in federal budget revenues for the period from 2021 to 2023. The study has showed a reduction in the amount of customs duties both in absolute values and in their share in the total federal budget revenue. This is due to the geopolitical situation in the country, changes in the exchange rate of the dollar against the ruble and the introduction of sanctions by some Western countries against Russia. The article analyzes the legal framework regulating the financial legal relations of customs authorities and participants in foreign economic activity. Conclusions are drawn that customs authorities directly influence the formation of the financial system of Russian Federation through the implementation of their main function (fiscal) of collecting tax and non-tax payments, monitoring foreign economic relations and maintaining the economic security of the state and are one of the main administrators of the federal budget of the state. This confirms the hypothesis that the work of the customs service directly affects the economic well-being of the country and its fiscal policy.
Key words financial system, customs, federal budget, federal budget revenues, revenue administrators, finance, tax payments, tax authorities, state budget, foreign economic relations
Article information
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Full articleCustoms Departments and Financial System of the Russian Federation