Customs fees as a factor to increase non-tax revenues of the federal budget
The article gives a detailed analysis of problematic aspects existing in the sphere of customs duties calculated to the budget of the state as non-tax income. Having analysed the evolution of the customs duties system, the authors propose recommendations how to improve the legal mechanisms regulating customs duties as a factor in the replenishment of budgetary resources. The subject of the study is the legal framework governing customs administration processes. This direction has been investigated by А. Mann, Т. Yasui, M. Meinzer, F. Kalizinje. The aim of the study is to develop an effective mechanism for the administration of customs duties as a factor in increasing the non-tax revenues of the budget system. The authors use the following methods in research: formal legal method, methods of interpretation of law (functional, logical), legal analysis and forecast. Conclusions: it is established that customs fees calculated to the state budget as non-tax income are paid in the formation of a unified center of administration of non-tax payments, which will increase efficiency in their collection and will ensure growth of budget revenues. It is necessary to harmonize at the legislative level the procedure of regulation and collection of mandatory non-tax payments, and at the same time it is necessary to provide reference rules to customs legislation. Using of the developed theoretical recommendations will allow to distinguish between tax and non-tax payments and will improve the rules for their establishment.