THE ROLE OF CUSTOMS AUTHORITIES IN THE SYSTEM OF MONITORING COMPLIANCE WITH THE CURRENCY LEGISLATION OF THE RUSSIAN FEDERATION
Problems of illegal export of funds abroad are relevant for Russia. Offenses related to the non-return of exported foreign currency earnings to the country, transfers of foreign currency abroad under fictitious contracts for the supply of goods, smuggling of cash currency and other forms of illegal export of funds pose a real threat to the country's economic security. The article considers the main areas of currency control carried out by customs authorities, analyzes the activities of customs authorities in the implementation of currency control for the period from 2014 to 2018. When writing the work, the following research methods were used: expert assessments, analysis, synthesis, system analysis, statistical analysis, formal legal, comparative legal methods. Based on the analysis of statistical data of the Federal Customs Service of the Russian Federation, the opinions of scientists and experts in the field of customs, conclusions are drawn about the most common violations of the currency legislation of the Russian Federation identified by customs authorities.