ORGANIZATIONAL, LEGAL AND ECONOMIC ASPECTS OF CUSTOMS CONTROL COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN
In this paper a study of some aspects of the Customs Service of the Republic of Kazakhstan, of the history of its formation and assigned tasks, focus on the effectiveness of fiscal function and investigated the issue of service in customs. It was found that Customs is an important administrator of government revenue and, as a law enforcement agency, plays a key role in combating contraband moving across the customs border of the state. Law enforcement activities of the customs authorities based on the address violations of customs regulations; economic smuggling, contraband seized from circulation of subjects or objects, the circulation of which is limited; the fight against evasion of customs duties and fees. Сustoms service of the Republic of Kazakhstan effective body of state financial control, due to the activity which generated the revenue side of the budget system and protects the customs border of the state.