Analysis of the activities of customs authorities in the field of control of customs payments
Customs payments are one of the main components of the budget revenues of our country. The number of payments received directly depends on the volume of foreign trade activities of the state, as well as on the effectiveness of the application of legal means of regulation, which guarantee their timely and full transfer to the federal budget of the Russian Federation. In order to ensure the completeness and timeliness of the collection of customs payments, their transfer to the revenue side of the federal budget, as well as for the formation of reliable reporting, it is necessary to carry out work on accounting and control of customs payments. The article examines the activities of customs authorities to control and verify the completeness and timeliness of payment of customs payments by participants in foreign economic activity. The urgency of the problem of evasion from payment of customs payments is indicated. Analyzed the activities carried out by customs authorities in the field of checking compliance with legislation in terms of payment of customs duties for 2018-2020. The directions for improving the verification and control activities related to the payment of customs duties are proposed.