Arlanova O., Lvova M.
The role of customs payments in the Federal budget revenues
The interests of the state in the field of economics are largely determined by the effectiveness of implementing the fiscal function by the Federal Customs Service. The regulator of state participation in foreign economic relations is customs payments (customs duties and taxes), by which a significant part of the revenues to the federal budget is provided. In the course of the last few years, there has been a reduction in customs payments in the federal budget revenues due to reduction in the volume of foreign trade in commodities, changes in the measures of customs tariff regulation in foreign trade activities. Examining the issues related to the role of customs payments in the incomes of Russia’s federal budget is believed to be highly relevant and significant. The article surveys the basics of Russian customs and tax legislation; on the basis of statistical data, the role and the place of customs payments in the federal budget revenues for 2010–2017 are analyzed. The analysis performed showed a decrease in the amount of customs duties in absolute amounts, as well as a decrease in their share in the federal budget revenues, which was caused by crisis manifestations in the country's economy, by lower exchange rate of the US dollar to the Russian Federation ruble, and sanctions rollout against Russia by some western countries. The measures taken in import substitution resulted in a sharp decrease in import duties.
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- Arlanova Olga I.
- Candidate of Economics Sciences, Associate Professor, Accounting and Electronic Business Department, Chuvash State University, Russia, Cheboksary (firstname.lastname@example.org; ORCID: https://orcid.org/0000-0003-0331-4745)
- Lvova Marina V.
- Candidate of Economics Sciences, Associate Professor, Finance, Accounting and E-business Department, Chuvash State University, Russia, Cheboksary (email@example.com; )
Arlanova O., Lvova M. The role of customs payments in the Federal budget revenues [Electronic resource] // Oeconomia et Jus. – 2019. – №1. P. 1-8. – URL: http://oecomia-et-jus.ru/en/single/2019/1/1/.