See pages where the term customs revenue is mentioned. Customs revenues Customs revenues

CUSTOMS PAYMENTS AS A SOURCE OF INCOME GENERATION

OF THE MODERN STATE

ATROSHCHENKOVA Irina Sergeevna

Abstract: the article is devoted to the disclosure of the economic and legal content of customs payments in modern Russia. The author reveals precisely the financial content of income from foreign economic activity as a significant component of the federal budget.

Annotation: article is devoted disclosing of the economic and legal maintenance of customs payments in modern Russia. The author the financial maintenance of incomes of foreign trade activities as a significant component of the federal budget reveals.

Keywords Keywords: finance, financial activity, federal budget revenues, customs regulation, customs payments, foreign trade regulation.

Key words: the finance, financial activity, incomes of the federal budget, customs regulation, customs payments, the foreign trade.

One of the most dynamically developing areas of life is international economic relations. The constant processes taking place in the world economy directly affect the interests of the vast majority of developed countries in the world, which undoubtedly creates the need for state regulation of foreign economic activity.

Since the Russian Federation is currently a party to the interstate agreement1 on the creation of a single customs space, also signed by Belarus and Kazakhstan, customs regulation in the customs union is carried out in accordance with the customs legislation of the customs union, namely, the Customs Code of the Customs Union, international treaties of member countries customs union and decisions of the customs union commission.

One of the goals of customs regulation of foreign trade activities, as well as control over the movement of goods across the customs border of the customs union, is, first of all, for Russia to receive income from imports and exports, the percentage of which is significant in the country’s state budget.

Such receipt cash implemented through the collection of taxes, customs duties, fees and other payments, that is, through the collection of customs duties.

As for customs payments directly, today there is no generally accepted and unambiguous definition of such a concept. Moreover, even in the provisions of the main legislative act governing customs regulation in the customs union, that is, in the Customs Union

1 Agreement on the creation of a single customs territory and the formation of a customs union dated October 6, 2007.

The Code of the Customs Union2 does not disclose the meaning of this concept.

In the Russian scientific literature one can find many opinions regarding the meaning of the term “customs payments”. So in two works by Svinukhov V.G. gives two completely different definitions for one term. In one of the works, customs duties are understood as a mandatory contribution that is subject to collection customs authorities when importing or exporting goods and which is prerequisite import or export of goods3. In another work, the meaning of the concept of customs payments refers to taxes and fees collected by customs authorities that are directly related to the movement of goods across the customs border, the payment of which is an integral condition for the application of customs procedures” 4.

Another Russian author, V.Yu. Zhukovets interprets the concept of customs payments as the totality of all payments that must be paid by a person to the customs authorities for the movement of goods across the customs border of the Customs Union5.

E.V. Romanova gives a different definition: customs payments are customs duties, value added tax, excise taxes, customs duties and other payments that are provided for by the current customs legislation and which are levied by customs authorities in the prescribed manner for the implementation of customs duties.

2 Customs Code of the Customs Union (annex to the Agreement on the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the EurAsEC dated November 27, 2009 No. 17).

3 Svinukhov V.G. Customs and tariff regulation of foreign economic activity. M., 2004. P. 35.

4 Svinukhov V.G. Customs business. M., 2005. P. 251.

5 Zhukovets V.Yu., Customs law in questions and answers. M., 2005. P. 98.

Legal science. 2011. No. 3

tariff regulation of foreign trade activities Russian Federation"6.

There is also the point of view of S.V. Khalipov, who in his works refers to customs payments as all taxes and fees, the obligation to collect which falls within the powers of the customs authorities of the Russian Federation7.

V.G. Draganov proposes to consider customs payments as funds that are subject to collection by the customs authorities of the Russian Federation from persons directly involved in the movement of goods across the state customs border, while equating customs payments to customs revenue in a certain sense8.

O.Yu. Bakaeva gives her definition of customs payments, understanding by them mandatory payments that act as tax and non-tax revenues to the federal budget, collected by customs authorities in the prescribed manner and payable when moving goods across the customs border of the customs union9.

Based on the above various points of view of Russian authors, it should be noted that customs payments are funds collected by customs authorities from persons participating in the movement of goods and vehicles across the customs border of the customs union. Legal aspects of calculation, collection and payment of customs duties are regulated by the Customs Code of the Customs Union.

Customs duties are subject to collection from individuals, legal entities and entrepreneurs without education legal entity. According to the current customs legislation of the Russian Federation, the payers of customs duties can be directly declarants or other persons who are obliged by the Customs Code of the Customs Union or international treaties of the member states of the Customs Union to pay such payments.

Customs duties are paid, depending on their type, in the state currency of the Russian Federation or in foreign currency, the rates of which are quoted by the Central Bank of the Russian Federation. If it is necessary to convert foreign currency into the currency of a country that is a member of the customs union, then the exchange rate that is established by the legislation of that country and that is in effect at the time of registration shall be applied.

6 Romanova E.V. Customs payments. St. Petersburg, 2005. pp. 29-30.

7 Khalipov S.V. Customs law. M., 2004. P. 47.

8 Draganov V.G. Fundamentals of customs affairs. M., 1998. P. 330.

9 Bakaeva O.Yu. Legal regulation financial activities ta-

possible bodies of the Russian Federation. Saratov. 2005. P. 28.

stratification of the customs declaration10.

Deadlines for payment of customs duties are determined based on the provisions of international treaties and the legislation of member countries of the customs union. However, the Customs Code of the Customs Union provides for the possibility of deferment or installment payment of customs duties. In this case, the conditions, grounds, and procedure for changing the deadlines for paying customs duties are subject to determination on the basis of international treaties of members of the customs union, and taxes - the legislation of the country - a member of the customs union, to the budget of which the corresponding tax is paid.

In addition, in practice, there is the use of an advance customs payment, that is, an amount of money that the payer credits to the account of the customs authority to offset the future payment of customs duties. Such advance payments are subject to payment in the currency of the country - a member of the customs union, on whose territory this payment will be used for payment purposes.

The situation regarding the return of overpaid customs duties is regulated by Article 90 of the Customs Code of the Customs Union. Thus, overpaid export duties and taxes are returned in the manner prescribed by the legislation of the country - a member of the customs union, where the corresponding payments were made, and overpaid import duties are subject to return on the grounds and in the manner determined by the legislation of the country - a member of the customs union, where the payment was made. duty taking into account the peculiarities of international treaties of such a state.

Funds received from payment or collection of customs duties are subject to credit to the federal budget of the Russian Federation. At the same time, the amount of customs duties is influenced by a rather impressive list of various factors that differ depending on the specific types of customs duties.

The main legislative act regulating the procedure for calculating and paying customs duties, as well as cases of providing benefits for their payment, in addition to the Customs Code of the Customs Union, is the Law of the Russian Federation of May 21, 1993 No. 5003-1 “On the Customs Tariff”. However, in addition to the above-mentioned laws regulating the legal relations under consideration, it should also be noted the importance of numerous decrees of the Government of the Russian Federation, acts of the Federal customs service of the Russian Federation, the Federal Tax Service of the Russian Federation and the Ministry of Finance of the Russian Federation.

10 Customs Code of the Customs Union, Art. 78.

Moving directly to the types of customs payments, it should be noted that Article 70 of the Customs Code of the Customs Union establishes the following payments to be paid when moving goods across the customs border of the Customs Union:

1) customs duty (which in turn is divided into import and export);

2) customs duties (which include fees for actions performed by customs authorities related to the release of goods, their customs escort and other actions provided for by law);

3) value added tax;

4) excise taxes.

Moreover, among the above-mentioned customs payments, we should highlight payments that have a tax nature of formation, namely value added tax and excise tax, as well as non-tax revenues of the country’s federal budget, which include customs duties and customs fees11.

All types of customs payments have some common features and characteristics.

Firstly, a common characteristic feature of all customs payments without exception is the need to relate them to customs legal relations as a consequence of the emergence of an obligation to pay them when moving goods across the customs border. Thus, Article 80 of the Customs Code of the Customs Union regulates cases of occurrence and termination of the obligation to pay customs duties. By-

besides everything else, the principle of obligation is also contained directly in the definitions themselves customs duty, taxes and fees.

Secondly, fixing at the legislative level the payers, the object of taxation, the procedure for collecting customs duties, their amounts, forms and terms of payment.

Thirdly, the obligation to pay customs duties is ensured by the coercive force of the state. For violation of the procedure for paying customs duties current legislation responsibility is provided.

Fourthly, a special subject for the collection of customs duties, namely the customs authorities, whose responsibilities are the collection of customs duties, monitoring the correctness of their calculation, as well as taking measures for forced collection.

Fifthly, the formation of the federal budget at the expense of the amounts of customs duties, since the funds to be paid are first transferred to the account of the tax authority, after which they are transferred to the budget system. It should be noted that more than one third of all revenues of the Russian federal budget consists of revenues from their payments12.

Having analyzed the essence, main features and characteristics of customs payments, we can conclude that customs payments act as the main instrument of state economic policy. Payment of customs duties is a fundamental condition for carrying out operations related to foreign trade.

11 Panskov V.G., Customs regulation of foreign economic activity in Russia: educational and methodological manual. M.: Infra-M, 2008.

12 Svinukhov V.G., Okanova T.N. Taxation of participants in foreign economic activity. M.: Master, 2008.

INTRODUCTION 3

1. GENERAL CHARACTERISTICS OF CUSTOMS PAYMENTS CHARGED WHEN MOVEMENT OF GOODS AROSS THE CUSTOMS BORDER 5

1.1.Customs duties levied when moving goods across the customs border of the EAEU 5

1.2. Origin, termination and terms of payment of customs duties 8

2. PRACTICAL ASPECTS OF COLLECTION OF CUSTOMS PAYMENTS AND THEIR ROLE IN THE STATE INCOME SYSTEM 16

2.1. Practical aspects of calculation and collection of customs duties in relation to goods moved across the customs border of the EAEU 16

2.2. The role of customs duties in the state revenue system 22

CONCLUSION 31

LIST OF SOURCES AND REFERENCES USED 33

Excerpt from the text

Relevance. The collection of customs duties is entrusted to the customs authorities. Direct calculation of payments is made by the declarant, while control is carried out by customs authorities. Collection of customs duties is part of the implementation of customs regulation. It should be noted that there are two major areas of customs regulation - protectionism and free trade. Customs regulation fully reflects the state policy in foreign trade. Currently, many states use a combined form of customs regulation, that is, in those industries that require imported “raw materials” and goods, a liberal form is used with low rates of customs duties and taxes and the absence of prohibitions and restrictions; in relation to industries that require support in the form of import restrictions, protectionism is applied in the form of high rates of duties and taxes, and the use of bans and restrictions.

The use of such an instrument as customs payments allows the state to regulate the volumes of exports and imports. Based on this, studying the issues of applying customs duties allows us to create an effective system for collecting customs duties, which, in turn, will influence the development of the country’s economy.

The object of the study is public relations related to the assessment of customs duties on the territory of the Russian Federation and the EAEU in relation to goods placed across the border of the Eurasian Economic Union (hereinafter referred to as the EAEU).

The subject of the study is the system of customs duties collected on the territory of the Russian Federation and the EAEU.

The purpose of the study is to study the basic principles and features of the calculation and control of customs duties in the federal government revenue system. Having formulated the main goal of the study, we can identify the tasks that need to be solved during the study:

1. Explore theoretical foundations accrual of customs duties;

2. Conduct an analysis of the practical aspects of calculating customs duties;

3. Analyze the dynamics of replenishment of the federal budget through the collection of customs duties in 2015-2016.

4. Outline ways to improve the activities of customs authorities in the calculation and control of customs payments.

When writing the course work, the regulatory legal acts of the EAEU, the Russian Federation, as well as literature in the relevant area were used. Also, when writing the course work, the works of such authors as Prokushev E.F. “Foreign Economic Activity”, Sokolnikova O.B. were used. “Customs payments in customs procedures”, “Accounting for customs payments”.

Structurally course work consists of an introduction, two chapters, a conclusion and a list of sources used.

List of used literature

1. Customs Code of the Customs Union (as amended on May 8, 2015) (annex to the Agreement on the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the EurAsEC at the level of heads of state dated November 27, 2009 N 17)

2. Agreement dated 05/29/2014 (as amended on 05/08/2015) “On the Eurasian Economic Union”

3. Decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54 (as amended on August 9, 2016) “On approval of the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union and the Unified Tariff of the Eurasian Economic Union”

4. Decision of the Customs Union Commission No.

37. dated 09/20/2010 (as amended on 12/10/2013) “On the procedures for declaring, monitoring and adjusting the customs value of goods”

5. Federal Law No. 117-FZ of 05.08.2000 (as amended on 30.11.2016) “Tax Code of the Russian Federation, Part Two”

6. Federal Law No. 146-FZ of July 31, 1998 (as amended on November 30, 2016) “Tax Code of the Russian Federation, Part One”

7. Federal Law No. 311-FZ of November 27, 2010 (as amended on June 23, 2016) “On customs regulation in the Russian Federation”

8. Decree of the President of the Russian Federation No.

56. dated 08/06/2014 (as amended on 06/29/2016) “On the use of certain special economic measures in order to ensure the security of Russia"

9. Decree of the Government of the Russian Federation No.

86. dated December 28, 2004 (as amended on December 12, 2012) “About rates customs duties for customs operations"

10. Decree of the Government of the Russian Federation No.

August 3, 2013 (as amended on September 29, 2016) “On approval of rates of export customs duties on goods exported from the Russian Federation outside the states parties to the agreements on the Customs Union, and on the recognition of certain acts of the Government of the Russian Federation as invalid”

11. Order of the Government of the Russian Federation dated June 29, 2012 No. 1125-r (as amended on December 12, 2015) “On approval of the action plan (“road map”) “Improving customs administration”

12. Order of the Federal Customs Service of the Russian Federation No. 2359 dated December 13, 2013 “On the collection of excise taxes”

13. Order of the State Customs Committee of the Russian Federation No.

13. dated 02/07/2001 (as amended on 04/22/2008) “On approval of the Instructions on the procedure for application by the customs authorities of the Russian Federation of the Value Added Tax in relation to goods imported into the territory of the Russian Federation”

Literature:

14. Moiseev E.G. Commentary on the Customs Code of the Customs Union. - M.: Prospekt, 2015.

15. Prokushev E. F. Foreign economic activity. M.: Yurayt, 2013.

16. Sokolnikova O.B. Customs payments in customs procedures. M.: RTA, 2014.

17. Sokolnikova O.B. Accounting for customs payments. M.: RTA, 2014.

Internet sources:

Information about the activities of the Federal Customs Service of the Russian Federation // Access mode: www.customs.ru/index.php?option=com_content&view=section&id=24&Itemid=1830

For Russian goods it applies

10. restrictive measures // Access mode: www.finmarket.ru/news/4 217 093

Annual information on the execution of the federal budget // Access mode:

A study of the historical experience of the development of customs shows that customs duties are effective when they are associated with production, with the development of industry and the economy as a whole, i.e. when the mechanism for regulating external

trade.

Customs duties are the most important means customs and tariff policy are fees levied by the state on the owners of goods imported from abroad, exported abroad and transiting through the country.

The establishment of customs duties has two goals: economic (patronage of domestic industry) and financial (fiscal), related to replenishing the state treasury. But in the practice of customs policy, it has happened when duties were introduced for political purposes, although the fiscal theory does not provide for such duties.

This is manifested in the prohibition on the release or import of certain goods when trading with some foreign partners, compliance with the most favored nation regime in trade with others, as well as in the establishment of different duty rates for similar goods.

What is the difference between a duty and a tax? N.A. Dosuzhkov believes that the difference between a tax and a duty is that in the case of a duty the state takes a fee from a person to whom it directly and directly provides a certain service, but in the case of a tax there is no such service and the subject’s donation is not rewarded with any equivalent ^ .

In addition to the concept of “duty” in customs, there was the concept of “customs duties”. Customs fees included duties, warehouse fees, clerical fees, stamping fees, parcel fees, and fees for sending inspectors to clear goods. All customs fees, except duties, went to customs.

Customs revenues were important, that is, income minus the maintenance of customs houses and their management bodies.

This far from complete list of some customs concepts that existed at that time indicates that in customs affairs already in the 17th century. A certain system for collecting customs duties has developed.

As the territory of Russia expanded, the length of its borders increased, and difficulties arose in organizing the customs service. All this required additional efforts to collect duties and deliver them,

1 PSZRI. T. III. pp. 489-490.

1 See: Dosuzhkov N. A. Statistical sketch of Russian customs revenue in the period 1822-1890. St. Petersburg, 1892. P. 1

History of customs affairs and customs policy of Russia

Section VII. Centralization and improvement... 143

which led to a decrease in customs revenues. “The collection of customs duties,” wrote K. I. Arsenyev, “is associated with great difficulties due to the spatial boundaries of the land, and there are numerous abuses. A multitude of customs officials drains the treasury, is harmful to customs and is burdensome to traders. There are nowhere as many customs offices as there are in Russia. But their entire number is not able to prohibit the entry of prohibited goods.”1

D.I. Mendeleev managed to identify a certain pattern of changes in customs income. Customs revenue, in his opinion, is weakening along with the strengthening of domestic production and a decrease in imports. However, at the same time, emerging and developing industries become, in turn, sources of financial income. High duties cannot create new industries; capital and technology are also needed. Strengthening the monetary system requires not only favorable trade balance, but also a number of financial measures.

There is no evidence of the origin of customs taxation of goods on the territory of our country. Since trade has always been accompanied by trade and travel duties, it can be assumed that long before the formation of the Kievan state, the Eastern Slavs could not be aloof from these orders and the collection of customs duties served to some extent as a means of strengthening the power of alliances of tribes and peoples. The system of ancient Russian customs duties was brought to Rus', as customs researchers claim, from the southern and eastern countries. This system began to be violated by local princes, who created their own borders, when each feudal lord within his domain invented his own system of customs duties (see section V).

During the period under review, customs duties levied by internal customs were collected from goods brought for sale. Consumer goods needed by the owner were not subject to duties.

After the unification of nearby principalities around Moscow by the end of the 15th century. The Russian state has strengthened foreign policy ties with many states Western Europe, with Turkey, with the Balkan countries, which became a new incentive for the development of Russian economic relations on the world stage. Ivan III, Vasily III, and then Ivan IV tried to streamline customs duties. At the same time, duties on foreigners for fiscal purposes were the highest. Thus, the Novgorod customs charter of 1571 provided for taking

1Arsenyev K. I. Statistical sketch of Russia. St. Petersburg, 1848. P. 17.

width in the amount of 0.75 % according to the cost of goods, from residents of the suburbs of Novgorod - 2, from traders from other regions - 4, from foreigners - 7%. From total amount state revenues under Ivan IV (1,430,000 rubles), customs duties (not income) amounted to 60,500 rubles, including Moscow collected customs duties in the amount of 12 thousand rubles, Pskov - 12 thousand, Kazan - 2 thousand, Smolensk - 4 thousand, Novgorod - 6 thousand, Kostroma - 1300, Yaroslavl - 1200, Torzhok - 800, Tver - 700 rubles.1.

Materials on trade structure, duties, implementation procedures customs inspection and other customs procedures in the 16th century. are contained primarily in customs books. Some of these books were published at the beginning of the 20th century, others - in the 50s.

Selected information about the state of trade and customs duties in the 16th and 17th centuries. found in foreign sources2. These are mainly the memories of diplomats who visited Russia. Notes from direct eyewitnesses of the events reveal many previously unknown pages of history, including about customs duties. Thus, interesting data about trade and customs duties in Russia is contained in Fletcher’s book “On the Russian State,” published in London in 1591. The book is written in the genre of memoirs. The author points out that the main centers of trade in Russia are Moscow, Smolensk, Pskov, Veliky Novgorod, Staraya Russa, Torzhok, Tver, Yaroslavl, Kostroma, Nizhny Novgorod, Kazan, Vologda. Fletcher devotes significant space to the analysis of Russian income. He writes that at the end of the 16th century. net income from the collection of duties was 1,430,000 rubles, other fees - 800,000 rubles.3.

Further development customs policy Russia, as mentioned earlier, received the New Trade Charter of 1667. Pursuing the fiscal goals of customs legislation, the government consolidated the ideas of mercantilism in it, as a result of which the import of luxury goods into Russia and export from the country was prohibited precious metals and products made from them. Duties began to be collected in gold coins and efimkas.

One of the first customs measures of Peter I was the decree of 1699 on the collection of duties on imported drinks in Arkhangelsk. The Tsar instructed the customs burghers to take duties on drinking in efimkas “before the former with a decrease.” If it becomes known that the drinks were brought to envoys, overseas representatives, doctors, Moscow foreigners, Russian merchants, then the efimki should be taken in full immediately and the drinks will be passed through, giving statements about the payment of duties secretly, and if the duty is sent to the efim -

1 See: Lo'yzhensky K. I. Decree. Op. pp. 10, 11.

2 See: Herberstein S. Notes about Muscovy. M., 1988; Horsey J. Notes on Russia
XVI-early XVII centuries. M., 1990; Driving through Muscovy (Russia XVI-XVII centuries eyes
mi diplomats). M., 1991.

3 See: Driving through Muscovy (Russia in the 16th-17th centuries through the eyes of diplomats). pp. 63, 64.

144 History^of customs affairs and: customs policy of Russia

If they don’t take it, then take these efimkas from the mayors “twice without mercy.” If church wine was imported, then the decree provided for the collection of a duty in silver rubles, and if, under the guise of church wine, overseas wines were imported, for which a duty was to be collected in efimki, then it was confiscated, and for counterfeiting it was necessary to “beat with a whip mercilessly.” Peter's decree continued the line of accumulation of foreign currency in the country and severe punishments for smuggling.

By the beginning of the 18th century. in the Moscow State, a unified customs duty system was legislatively enshrined, which contributed to a more organized collection of customs revenues and the solution of customs clearance problems, which, in the context of a revival of trade, ensured the improvement of the customs regulatory mechanism foreign trade.

At the same time, the objectively maturing economic reforms in the Russian state, the strengthening of the market, and the expansion of foreign economic relations required a revision of customs legislation both from the point of view of the legal justification of customs procedures and in the field of their improvement and collection of customs revenues.

Section VIII

CUSTOMS AND TARIFF SYSTEM IN THE 18th century.

CUSTOMS REVENUE

one of the revenue items of the state budget. They are formed as a result of customs taxation of goods crossing the country's border and consist of customs duties, border taxes, fines and proceeds from the sale of goods confiscated by customs. In addition to performing economic and fiscal functions, CUSTOMS REVENUE covers the expenses of the state customs authorities themselves. For these purposes, special customs fees may be charged: licensing, statistical, parcel, stamp, as well as sanitary fees, etc. modern conditions special customs duties are often used as a means of indirect protectionism.

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The new Customs Regulations of 1892, which developed legislation on crimes in the customs sphere, defined the elements of smuggling offenses and responsibility for their commission. Thus, with a repeated violation, a person could lose property, but along with this, the rules also provided for punishments such as imprisonment and eviction from the border strip. The system of payments, which was formed depending on the source of income, also took on clear forms.

So, by the end of the 19th century. In Russia, a unified system of customs authorities developed, the central of which was the Department of Customs Duties of the Ministry of Finance, which directly managed customs affairs in the country. The Department included members of a special presence for the application of tariffs to goods (from officials of commercial and industrial institutions and members of the Council of Trade and Manufactures) and customs auditors, who were entrusted with auditing customs institutions, investigating smuggling cases, etc. The lower level of the system consisted of customs districts. Each of them included a certain number of customs houses, customs outposts and customs crossings.

During the XVIII - XIX centuries. The development of Russian customs policy was cyclical in nature, when the change of reigning persons sometimes sharply reflected in changes in approaches to the regulation of foreign trade. (For example, from strict protectionism to a reasonable policy of free trade and vice versa.)

At the beginning of the 20th century. customs payments in the revenue side of the state budget amounted to 14.5% (more than 200 million rubles) per year, second only to revenues from trade in strong alcoholic beverages. This circumstance allows us to draw a conclusion about the sustainability of the fiscal function of customs authorities in pre-revolutionary Russia and its importance for the state treasury. This fact is important to note because Soviet years the state will almost completely abandon this function of customs authorities, establishing a monopoly on foreign trade.

1.3.2 Developmentfiscalfocusactivitiescustomsorgansafter1917 G.AndVmodernperiod

The events of the First World War and 1917 practically destroyed the Russian customs system.

In September 1917, the Central Committee of the trade unions of customs workers was formed, and for about a year he led the customs business in the country.

By decree of the Council of People's Commissars in 1918, foreign trade was nationalized, but this did not yet mean increased protectionism, which began to develop a few years later. On May 29, 1918, the Border Guard was formed, and on February 14, 1922, the first post-revolutionary tariff was approved. Due to commodity shortages and famine in the country, he was quite liberal, being called to as soon as possible fill the domestic market with imported products. Its disadvantage should be considered complexity and intricacy, which made calculations difficult. There were no stable prices either within the country or abroad. Information about the cost of the goods was unreliable, and the quality of the goods was low.

During the Civil War it was significantly weakened legal status customs authorities, “even a project to transform the Moscow customs into public baths” was discussed. Fortunately, such trends have not found real implementation.

By the end of the 20s, the state increasingly intervened in the activities of industry, gradually nationalizing almost all enterprises. Private ownership of land is destroyed, foreign trade is finally monopolized. The state controls virtually all areas of activity, an administrative management procedure is introduced, and an administrative and bureaucratic apparatus is created.

Against the backdrop of monopolization of foreign trade, legislation is also changing. Customs legislation is undergoing significant changes in the direction of strengthening control over the transportation of goods and the implementation of decisions on the state monopoly on foreign trade.

On October 14, 1924, the Presidium of the Central Executive Committee of the USSR approved the Customs Charter, and in 1928, due to the introduction of administrative management of the customs system, the Customs Code was first adopted as the main legislative act in this area of legal relations. The Code establishes a monopoly on foreign trade and establishes new system customs authorities. The management of customs affairs throughout the country was entrusted to the People's Commissariat for Foreign Trade (NKVT), which was later renamed the ministry.

Direct management of customs affairs occurs through the Main Customs Administration (GTU), which is part of the NKVT. According to Art. 2 of the 1928 Code, customs authorities monitor the implementation of the resolution on the state monopoly of foreign trade, and also collect customs duties and carry out other customs operations.

Several departments are created at the State Technical University. Thus, the tasks of the administrative and financial department included developing the structure of customs authorities and their staff, accounting for personnel, drawing up general plan construction work. The tariff department was in charge of the development of customs tariffs, the development of draft contracts and agreements with other states. The functions of the anti-smuggling department included the development of bills, rules for confiscation proceedings, as well as the resolution of smuggling cases through supervision.

In 1922, the GTU united 283 local customs institutions (134 customs houses, 149 customs posts), which were part of seven districts - Petrozavodsk, Western, Southern, Transcaucasian, Turkestan, Semipalatinsk, Siberian and two sections - Petrozavodsk and Crimean. There were 4,850 people in the customs service. In 1923, representative offices of the USSR became the main trade body on foreign markets.

At the turn of the 20s and 30s in the USSR, the system of organizing customs affairs was increasingly simplified due to a fall in the number of subjects of export-import operations and a decrease in the turnover of international passenger traffic. The number of customs officers is also being reduced. Thus, the apparatus of employees of the Moscow, Leningrad and Odessa customs, numbering 800 - 1000 people each, is being reduced by 6 - 8 times. In the 1930s, the tendency to reduce the role of customs authorities in foreign trade relations was finally consolidated. The Code of Customs Tariffs of the USSR, adopted in 1925, existed for more than 30 years and consisted of four main groups of tariff rates.

The first group included general customs tariffs on imports and exports. As a rule, they were used in trade with Western European and overseas countries. This group provided for maximum customs taxation.

The second group included special tariffs established for trade with the countries of the East through the ports of the Caspian Sea, as well as across the land border from the Black Sea east to the border crossing point of the USSR, Mongolia and Northern China. Such tariffs applied to goods of Turkish, Iranian, Afghan, Mongolian, and Western Chinese origin.

The third group is special tariffs imposed on basic goods whose country of origin was Afghanistan.

Finally, the fourth group consisted of differentiated tariffs intended for goods transported through the port of Murmansk.

In addition to the listed groups of customs duty rates, a group of rates established by treaties between the USSR and other states (conventional tariffs) was used. The norm of Art. 95 of the Customs Code established the possibility of applying surcharges to duty rates on goods of those states that violate contractual relations with the USSR or take the path of discrimination against Soviet foreign trade.

A characteristic feature of the Soviet customs system is the collection of customs duties in a centralized manner through import and export associations.

Second world war could not but leave its mark on the activities of customs authorities. Customs houses captured by the Nazis were destroyed, many of their employees died at the front. However, even in such conditions, customs officers continued their activities, concentrating on suppressing the illegal transportation of goods.

In the period 30 - 60s of the XX century. The USSR was practically isolated from the outside world, which naturally affected trade and customs relations. The post-war decades were not marked by major changes in the organization of customs affairs. The sources of this time are extremely scarce and emphasize the state’s pursuit of a line of severe protectionism and a state monopoly on foreign trade.

The new USSR Customs Code of 1964, which confirmed the state’s monopoly right to foreign trade, did not soften the situation. The management of customs affairs was placed under the jurisdiction of the Ministry of Foreign Trade and was carried out through the Main Customs Directorate, which was part of it. Customs were recognized as a lower level, the main function of which was to monitor compliance with the state monopoly. “For all its importance and universality, this control expresses... the fundamental beginning of trade with foreign countries.” However, until the 80s, the customs service was part of various departments, and only in the mid-80s. The customs department acquired independence - the Main Directorate of State Customs Control (GU State Customs Control) was created under the Council of Ministers of the USSR.

The beginning of the 90s was a time of change. Transformation of economic relations in the country, freedom entrepreneurial activity, liberalization of foreign trade have become factors in the transformation of customs legislation. There is an urgent need to adopt fundamentally new legal acts. In 1991, the new Customs Code of the USSR and the USSR Law “On Customs Tariffs” were adopted. One cannot but agree with the well-known opinion that the Code represented a breakthrough from long years of stagnation into freedom of business and “made a great contribution to the development of domestic customs legislation. Some of its formulations, definitions ... seem to be more capacious and accurate compared to even the current Code ".

The termination of the existence of the USSR and the succession of the Russian Federation led to a logical update of customs legislation and a restructuring of the work of customs authorities. This was also facilitated by the fact that “with the collapse of the USSR, Russia received 20% of the existing customs, while the share of trade turnover in foreign trade exceeded 50%.” Customs authorities gained independence in connection with the signing on October 25, 1991 by the President of the RSFSR of the Decree “On the creation of the State Customs Committee of the RSFSR”.

In 1993, two fundamental laws were adopted: the Customs Code of the Russian Federation (TC RF), the Law of the Russian Federation “On Customs Tariffs”. For ten years they were the main sources of customs law, combined with an impressive trail of federal laws and regulations, the number of which was close to ten thousand.

If in 1991 - 1992 The main role in the customs sphere was played by means of non-tariff regulation (quotas, licensing of foreign trade operations), but in 1993 the effective use of customs-tariff (economic) regulation measures became dominant. Such measures were due to the state’s concern for filling the treasury. The customs tariff, like any other legislative financial act, was “an expression of conceptualized economic requirements, adjusted to the real balance of interests of political forces.” This circumstance expressed an increased preponderance in the direction of the fiscal activities of customs authorities.

Considering the continuity of the formation of Russian customs legislation and the stages of development of the fiscal function, it can be stated that a certain part of the achievements and positive results of the accumulated experience is still used at the present time, representing undoubted value. In 2003, a new Customs Code of the Russian Federation was adopted. The need for its adoption is dictated by a number of factors: the lag of customs law norms from the significantly updated federal legislation; problems practical activities subjects of foreign trade and officials of customs authorities; the cumbersomeness of customs legislation and the complexity of a huge array of by-laws; shortcomings in the technology of the customs process.

With the adoption of the Customs Code of the Russian Federation, it became possible to talk about a change of eras in the field of international economic relations, about the beginning of the transition from “customs for the government” to “customs for participants in foreign trade.” This most important law (the fundamental source of customs law) is intended to facilitate foreign trade, and not create conditions for the work of regulatory authorities and government intervention in this area. These are precisely the requirements, the fulfillment of which serves as one of the conditions for Russia's membership in the WTO.

Priority areas of activity of customs authorities in accordance with the new legal act are to promote the development of foreign trade, accelerate trade turnover, and unify customs procedures. At the same time, due to a number of objective factors, complete liberalization of foreign trade is currently impossible; the state treasury is not ready to abolish economic barriers on trade routes. Therefore, the function of replenishing the federal budget for customs authorities seems undoubtedly reasonable. It is no coincidence that the customs service is rightly called a “budget donor,” specifying that “the bulk of the fiscal burden has been transferred to the border only because of the inability to collect taxes within the country.” Considering the role of financial and legal aspects in the activities of customs authorities, the study of the legal regulation of fiscal revenues in the field of foreign trade is distinguished by its relevance and practical significance.

Chapter 2. General characteristics fiscal revenues in the field of customs

2.1 CustomspaymentsHowsourceformationprofitablepartsfederalbudget

2.1.1 Incomefromforeign economicactivitiesVbudgetarysystemRussianFederation

The structure of the budget system of the Russian Federation includes:

Federal budget and budgets of state extra-budgetary funds;

Budgets of the subjects of the Federation and budgets of territorial state extra-budgetary funds;

Local budgets.

The revenue side of the federal budget consists of tax and non-tax revenues from the budget system. To tax revenues of budgets, in accordance with Part 2 of Art. 41 of the Budget Code of the Russian Federation, includes federal, regional and local taxes and fees, as well as penalties and fines. Non-tax revenues comprise income from the use of public or municipal property, income from paid services budgetary institutions; funds received as a result of the application of civil, administrative and criminal liability measures; income in the form of financial assistance received from budgets of other levels.

Currently, there are two main entities filling the federal budget treasury - the Federal Tax Service of the Ministry of Finance of Russia and the Federal Customs Service of the Ministry of Economic Development of Russia. Payments collected by customs authorities (import and export customs duties, indirect taxes, customs duties) are contributed to the budget as taxes and non-tax revenues. They are permanently fully assigned to the federal budget as its own revenues.

The state has the exclusive sovereign right, the customs regalia, to impose payment on goods imported into or exported from the country. Due to their fiscal role, the regalia “also received the name of the revenue prerogatives of the treasury (jura utilita fisci).” In modern conditions, the Government of the Russian Federation, like most countries with economies in transition, cannot refuse such a source of income as customs payments. In the tax component of the federal budget, their share is close to 40%. Consequently, the financing of state expenditures, including in the field of healthcare, education, culture, science, etc., largely depends on the efficiency of the customs authorities.

Back in the 19th century. DI. Mendeleev noted that all countries use customs revenues, pursuing mainly three main goals: “indirect receipt of income (fiscal duties), the protection of basic industries suppressed by foreign competition, and the development of types of industry that can strengthen in the country, but have not yet strengthened, but are relevant to goods demanded by the country." In relation to today's realities, it seems possible to identify two main purposes for using the institution of customs payments: fiscal (aimed at replenishing the state treasury) and regulatory (ensuring an optimal balance between domestic and foreign industries).

Fiscal activities of customs authorities are traditionally one of the main areas of their competence. It has a significant impact on both the national economy and international trade relations. That is why state income from foreign economic activity is largely fiscal.

The concept of "fisk" has long been identified with the term "treasury". This definition is widely used in special foreign literature public law direction, namely in France, England, Holland, Germany, Austria and other countries. Moreover, in all cases of application of this term, the main system-forming feature is considered to be the presence of financial legal relations, expressed in the state raising funds from private individuals to cover its expenses. D.V. Vinnitsky offers his own definition of the concept of fiscus, which includes “any public institutions (the state and its parts), subjects of the Federation, municipalities, as well as specially authorized public institutions that act as bearers of power in public legal property relations with private individuals.”

Treasury revenues are used to cover state and municipal expenses. E.D. Sokolova notes that fiscal payments involve “satisfying public interests through the forced withdrawal by the state (local government) of funds that are privately owned by individuals and organizations either on the right of economic management or operational management from state legal entities."

In a broad sense, fiscal revenues are generally understood as all revenues of the state treasury, i.e. income from state monopolies and state enterprises, collection of taxes, fiscal duties, etc. In the field of customs affairs, customs payments manifest themselves as such.

The Customs Code of the Russian Federation of 2003 is characterized by the isolation of legal regulation of the institution of customs payments in comparison with the Labor Code of the Russian Federation, adopted in 1993. Despite the fact that the category of customs payments is governed by a number of codified acts: Tax, Budget, Criminal Codes, Code of Administrative Offences, - There are no concepts of customs payments in the Labor Code of the Russian Federation. Instead of them in Art. 11 provides definitions of taxes and internal taxes. From the standpoint of customs legislation, taxes mean VAT and excise taxes levied by customs authorities in connection with the movement of goods across the customs border. Internal taxes are the same, provided they are collected when turning over goods on the territory of the Russian Federation. However, the list of customs duties is not limited to these categories. According to Art. 318 of the Labor Code of the Russian Federation, these include: customs duties (import and export), VAT, excise tax and customs duties.

2.1.2 Legalnaturecustomspayments

In the very general view customs payments are funds collected by customs authorities from entities involved in the process of moving goods and vehicles across the customs border of the Russian Federation. In this case, it is necessary to take into account some factors.

Firstly, the legal basis for customs payments is the Customs Code of the Russian Federation, in Art. 318 of which an exhaustive list of them is established. As accompanying legal acts, certain issues of the institution under study are regulated by the Tax Code of the Russian Federation, the Law of the Russian Federation "On Customs Tariffs", as well as the legislation of the Russian Federation on measures to protect the economic interests of the Russian Federation in foreign trade.

Secondly, customs payments are the federal budget's own revenues. They are assigned to him on a permanent basis and in full (Article 51 of the Budget Code of the Russian Federation). Absolutely all customs payments are fiscal revenues of the federal budget and cannot be spent on other purposes.

Thirdly, customs duties are levied only in case of movement of goods across the customs border of the Russian Federation. In most cases, they serve as a condition for such movement. This feature expresses their transboundary nature.

Fourthly, the customs authorities are vested with the right to collect customs duties. The exception is cases of movement of goods in international postal items when, according to Part 4 of Art. 295 of the Labor Code of the Russian Federation, the subject pays the due amount to the postal service organization, which subsequently transfers it to the account of the customs authority.

Fifthly, payment of customs duties is ensured by the coercive force of the state. For non-payment, violation of payment deadlines, evasion of customs duties, the guilty person is brought to criminal, administrative, financial and legal responsibility.

It should be noted that the term “evasion” is not defined by law, but it has significant practical significance. A law enforcement officer is often faced with a situation where it is necessary to accurately qualify a particular act. It seems necessary to agree with the opinion of N.S. Gilmutdinova and V.D. Larichev, who understand evasion of customs duties as “socially dangerous, criminally punishable, intentional acts provided for and prohibited by criminal law, aimed at complete or partial failure to pay customs duties prescribed in accordance with the law on time.” Such an act is punishable in criminal proceedings.

The legislator uses various terms to refer to fiscal customs payments, the content of which does not always correspond to the term used. Sometimes this is dictated by tradition. For example, in most countries, including Russia, the monetary contribution for export and import is usually called customs duty. In any case, such payment is levied as an imperative and constitutes nothing more than a “forced withdrawal of funds.” Inconsistent use of various terms arises, as a rule, due to the lack of a systematic approach to establishing payments, which leads to obscuring their true nature and complicates their analysis by the taxpayer.

It seems that in this regard one cannot agree with the opinion of A.N. Fomichev on the inclusion of monetary resources in the customs payment system in the form of fines, penalties, and funds received from the sale of goods converted into federal property. Of course, as measures of responsibility by their legal nature, they are fiscal revenues in the structure of the budget of the Russian Federation, but to identify them with customs payments, the list of which is established by Art. 318 of the Labor Code of the Russian Federation, illegal.

It should be noted that most countries in the world use a customs payment system, the center of which is customs duty. In addition to this, certain goods imported into EU countries are subject to customs surcharges. Thus, in the UK, an imported car is subject to a tax of 10% of its wholesale price. In France, parafiscal taxes are levied: on leather - 0.18% of customs value, on clothing production - 6 - 11%, on prunes - 4%. In Sweden, plant protection tax is imposed on bulbs, live plants, cut flowers, etc. However, such additional payments are justified by the interests of national economy and apply to goods the import of which may significantly affect domestic production.

Customs payments are one of the conditions for moving goods across the customs border of the Russian Federation. This institution is based on the lawful behavior of participants in foreign trade transactions. The lack of legitimacy in the actions of subjects entails bringing them to legal responsibility and the imposition of appropriate sanctions. This circumstance serves as a criterion for distinguishing financial resources levied in the field of customs.

So, customs payments include the following categories of mandatory contributions: duty, tax, fee. This classification of mandatory payments provided for by customs legislation runs counter to the norms of tax legislation, which operates in two categories: “tax” and “fee”.

What definitions does the legislator give to these concepts? Article 8, Part 1 of the Tax Code of the Russian Federation defines a tax as a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purposes of financial security activities of the state and (or) municipalities. The fee is a mandatory contribution levied on organizations and individuals, the payment of which is one of the conditions for the commission of fees in relation to the payers of the fees. government agencies, organs local government, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses).

In the legal and economic literature, great attention has always been paid to the definition of “tax” and its difference from the concept of “fee”. However, A.V. Bryzgalin believes that the terms “tax”, “fee”, “duty” are synonymous, and their use is explained only by established practice and traditions. Meanwhile, it is taxes that manifest themselves as the main source of accumulation of state revenues. IN economic theory It is customary to define taxes as “monetary relations that develop between the state and legal entities and individuals in connection with the mobilization of financial resources into centralized monetary funds.” Lawyers believe that taxes cannot be a relationship; they act primarily as a payment, contribution, entailing certain relationships.

S.D. Tsypkin, examining the category of taxes as a special financial institution, notes that thanks to taxes, “part of the income of citizens and organizations is attracted to a centralized fund of funds to meet national needs.” N.P. adheres to a similar position. Kucheryavenko, pointing out that the main feature of the tax is the receipt of funds for the state to satisfy public costs and saturation of the budget. This circumstance confirms the fiscal sign of the tax.

The study of the tax category allowed V.A. Solovyov to note the conceptual contradiction in his definition, expressed in the phrase “charged payment”. He believes that, “on the one hand, a tax is a payment, an active action of the payer, showing his will; on the other hand, collection is an active action of a public subject, showing his will in relation to a private subject.” However, it appears that payment may be paid or collected depending on who performs the action. The important thing is that the payment is alienated, and this can happen not only through collection, but also through voluntary payment. The Customs Code of the Russian Federation operates from the perspective of the term “customs payments” different concepts: payment, calculation, collection, return, and such an establishment is not a legal conflict.

Noting the public nature and fundamental fiscal role, N.I. Khimicheva interprets taxes as “obligatory and legal form individually gratuitous payments of organizations and individuals, established within their competence by representative bodies of state power or local self-government for enrollment in the budget system (or in cases specified by law - extra-budgetary state and municipal funds) with determination of their amounts and terms of payment." Such a definition with reflects the characteristics of this type of payment in maximum relief. Taxes are unthinkable without their mandatory nature, established by the administrative method.

At the same time, N.I. Khimicheva identifies a group of payments (state and customs duties, various fees), the difference from taxes is that they are of a reimbursable nature, and the obligation to pay them arises only in connection with an appeal to state or municipal bodies for a specific service. Considering the presence of common features (obligatory payment, enrollment in the budget system or extra-budgetary fund, control of payment by tax authorities), the legislation, according to N.I. Khimicheva, combines these payments with taxes into a single system, called the tax system, later - the system of taxes and fees. Thus, the Tax and Budget Codes of the Russian Federation previously classified the mentioned payments as part of the group of tax revenues of the budget. However, subsequently, thanks to amendments to them, differentiation and clarification occurred, which resulted in the fact that indirect taxes remained tax revenues of the budget, and customs duties and customs fees became non-tax revenues.

Customs duty is a fee for carrying out various activities by customs authorities. In the name of the fee, the legislator determines the content of the consideration. According to clause 31, part 1, art. 11 of the Labor Code of the Russian Federation, customs duty is understood as a payment, the payment of which is one of the conditions for the customs authorities to perform actions related to customs clearance, storage, and tracking of goods. This definition generally reflects the essence of the payment under study, but the following definition seems more preferable: customs duty is a mandatory non-tax contribution levied to cover the costs of customs authorities for carrying out actions for customs clearance, storage, and escort of goods moved across the customs border of the Russian Federation.

Thus, customs authorities perform various legally significant actions, which are paid by the subjects of export-import operations at a time. Unlike taxes, they are compensated and are levied in connection with the provision of any certain services. Customs duties according to Art. 357.1 of the Code are paid for customs clearance (when declaring goods), customs escort (when transporting goods in accordance with the internal customs transit procedure or with the customs regime of international customs transit), as well as for storing goods in customs warehouses and temporary storage warehouses.

The peculiarity of the fee is “the establishment of its size on the basis of equivalence to the costs incurred by the fiscal in the implementation of relevant actions of legal significance, or in the production of goods (work, services) transferred to the payer, subject to payment of the fee.” Naturally, in this case, not nominal compliance is assumed, but a certain comparability of the subject’s expenses and the cost of a specific service. You can find customs duties divided into one-time (payment for each operation) and lump-sum (payment for the entire range of services provided).

Before January 1, 2005, the amount of fees for customs clearance was 0.15% of the customs value of transported goods, which essentially denied the legal nature of this type of payment. The dependence of the fee on the value of the goods to a certain extent equates it to a tax, while its size should consist of the costs of the customs authorities to complete the necessary formalities. “Tying” this type of payment to the costs of regulatory authorities will undoubtedly reduce the amount of customs duty and reduce the costs of participants in foreign trade.

Currently, the rates of customs duties for customs clearance are established by the Government of the Russian Federation, and their size limit should not exceed 100 thousand rubles. The establishment of such a limit is at least unclear. What was the legislator guided by when determining its amount? It seems that the amount of customs fees for customs clearance should be calculated solely on the basis of the cost of services provided.

The Customs Code of the Russian Federation contains an exhaustive list of customs duties. In Art. 30 Federal Law dated December 8, 2003 N 164-FZ “On the fundamentals of state regulation of foreign trade activities” establishes a system of payments collected in connection with the import and export of goods. Payments apply to:

Quantitative restrictions;

Licensing;

Currency control;

Statistical services;

Confirmation of product compliance with mandatory requirements;

Expertise and inspection;

Quarantine, sanitary service and fumigation.

The legislator determines that the amount of payments should not exceed the approximate cost of services provided and constitute protection of goods of Russian origin or taxation for fiscal purposes. Therefore, it seems possible to designate such payments by the term “fees”. At the same time, not all payments in this group relate to customs, since some of them are collected by specialized government bodies - for example, during certification or licensing. Consequently, their list may be open, and some of the fees may be established by other legislative acts.

It should be noted that customs duties, taxes, and customs duties have a fiscal function. They, in fact, represent mandatory contributions, are the federal budget’s own tax and non-tax revenues, and are protected by the state from the standpoint of coercion.

S.G. points out the fiscal feature of duties and fees. Pepelyaev, noting that “the fee is a fiscal barrier to the accessibility of fundamental rights.” It seems that in the field of customs this feature has different content for duty, tax and fee. The sizes of customs duties and customs fees are incomparable. When calculating the amount of expected customs payments, the subject first of all pays attention to the amounts of customs duties and taxes. The volume of the fee paid by him does not play a decisive role. Therefore, the payer associates duties and taxes with a financial barrier, while collection is not such an obstacle. But all these payments have the attribute of fiscality, since they are recognized as revenues of the state treasury.

Thus, customs payments are an integral part of the system of taxes, fees and other obligatory payments, and their application is possible in the event of movement of goods and vehicles across the customs border. It is the condition of movement that predetermines the special place of customs payments in budget system Russian Federation.

It seems appropriate to formulate the following definition of customs duties.

Customs payments are mandatory payments that are tax and non-tax revenues of the federal budget, levied by customs authorities and paid in connection with the movement of goods and vehicles across the customs border of the Russian Federation.

The practice of customs payments allows us to come to the conclusion that at present the constituent entities of the Federation are not interested in expanding foreign economic relations in their territories. This situation is caused by the fact that there are no resources collected by customs authorities in the revenue side of regional budgets. All of them go to the federal budget. In our opinion, their part of 5 - 7% could remain in the regions, thereby significantly replenishing the treasury of the subjects of the Federation. The introduction of such a provision would create regional interest, which could be expressed in the creation of a favorable investment climate, in expanding cooperation with foreign partners, in intensifying the activities of local chambers of commerce and industry.

The lack of regional interest leads to self-removal of the authorities of the constituent entities of the Federation from solving these problems. current problems. Improving the distribution of customs payments between the federal and regional budgets will contribute to Russia’s integration into the global system of economic relations.

customs budget payment duty

2.1.3 CustomspolicyAndherinfluenceoninstitutefiscalincome

The institution of customs payments operates within the framework of the policy pursued by the state in the field of customs. This policy is based on a certain attitude of government authorities towards economic mechanisms influencing the structure and volume of foreign trade turnover.

The term "politics" translated from Greek means the art of governing the state, participation in the affairs of the state. The implementation of domestic and foreign policies confirms the sovereignty of the state, including economic, which strengthens its independence. The sovereignty of state power determines the autonomy of the country's trade policy.

The term “customs policy” is not defined by modern legislation, but it acts as a powerful economic lever that is regulated by law. This is a multi-layered phenomenon, with complex structure, characterized by a variety of forms of expression, as well as a large number means, methods and methods of regulation.

Customs policy is component domestic and foreign policy of any state, including the Russian Federation. Any state in the financial and economic aspect relies on two main components: internal taxes and fees and customs duties. The formation of the revenue side of the national budget depends on them. Without its own financial and economic basis, the existence of a state as a sovereign entity is practically impossible. With the help of activities included in the content of customs policy, it is possible to achieve the efficiency of the state’s financial activities.

In the legal and economic literature one can find different interpretations of the term “customs policy”. Some authors believe that it is “a set of measures taken to ensure the most effective use instruments for customs control and regulation of goods exchange in the customs territory, participation in the implementation of trade and political tasks to protect the domestic market, and stimulate the development of the national economy."

This definition is more focused on the internal functions of the state: regulation of trade in the customs territory, protection of the domestic market, support of the national economy. Meanwhile, customs legal relations follow from the meaning of foreign trade relations, and therefore are directly related to international cooperation. Foreign trade is the engine of a country's economic development. That is why, in determining customs policy, it is necessary to clearly show the relationship between the foreign and customs policies of the state.

Other authors interpret customs policy as “a system or set of measures, rules for regulating foreign economic activity, primarily of an administrative and imperious nature.” Indeed, customs policy operates through public authorities that establish prohibitive-permissive or restrictive systems in the field of movement of goods and vehicles from one state to another. However, the mechanism of such regulation is based not only on the power-legal approach, but also on the implementation of those measures that can be established on the basis of international treaties concluded, for example, within the Customs Union (these include tariff preferences as a system of customs benefits applied in regarding a number of goods being moved). In this regard, it seems successful to understand customs policy through “a set of principles for regulating foreign trade.”

A.N. Kozyrin understands customs policy as activities aimed at “regulating foreign trade exchange through the establishment of an appropriate customs regime for the movement of trade objects across the state (customs) border.”

Taking into account the characteristics of customs policy as a system of measures, rules and regulations, the author offers his own definition, while agreeing that “policy cannot be overly legalized.”

So, customs policy is a system of economic, legal, organizational and other large-scale measures carried out by the state and aimed at the comprehensive regulation of customs relations and the implementation of domestic and foreign economic interests.

Customs policy is the core, the “soul” of customs business, “a reflection of the features inherent in its essence, while all other parts serve to improve and effectively implement this policy and thereby the successful implementation of all areas of customs business.” It must be logical, stable, balanced and implemented on the basis of customs law. Thus, the Customs Code and legislation in this area are secondary to customs policy. The economic processes taking place in the state are dressed in “legal clothes” and are introduced into a certain framework for the purpose of sustainable and unhindered development. The rules regulated by the legislation of this industry are the means of implementing customs policy, since “policy should be understood as a set of principles for making optimal decisions.”

In the current situation, customs policy is designed to ensure fine-tuning of the mechanism for regulating imports and exports at all levels of management, to focus it on the interests of domestic production, without violating the rules recognized by the global trading community.

It should be noted that Russia’s modern customs policy conflicts with the conditions for joining the World Trade Union. trade organization. A particularly significant role here is played by tariff negotiations within the framework of the country’s accession to the WTO, in which Russia’s trading partners very strictly demand that it radically open the national market. Fulfillment of such a requirement (namely tariff disarmament) will inevitably lead to infringement of the interests of domestic producers. The customs service, acting in the world market environment and choosing the directions of customs policy, can accelerate the development of foreign trade and the national economy if it corresponds to this environment, or slow down these processes if it does not correspond to specific conditions.

There are two known types of customs policies: protectionism and free trade (free trade policy). Both of these areas use customs tariff regulation, since it is this that forms the basis of the financial activities of the state represented by the customs authorities. Customs policy can be called the tariff policy of the state, since it is the state that sets customs duty rates. A policy of this kind “regulates the openness of the economy or protectionism in relation to its own producers.”

Protectionist customs policy involves the establishment of high customs taxes on goods imported into the country. Thus, the state puts a barrier to the penetration of imports into the domestic market, protecting the interests of domestic producers.

The policy of protectionism implemented by the Russian state is reflected, in particular, in the Foreign Policy Concept, which notes that in the sphere of international economic relations for the Russian Federation, one of the priorities is to promote “the expansion of domestic exports and the rationalization of imports into the country.” Russia considers it necessary to support the interests of business in the world market, counteract discrimination against domestic producers and exporters, and ensure strict compliance by foreign trade entities with the norms of national legislation.

The economic literature describes protectionist policies of two types: “1) price protectionism (customs duties); by taxing imports, the authorities directly increase the price of imported goods on their territory; 2) non-tariff protectionism, which most often takes the form of quantitative restrictions; it is also expressed in various fees or subsidies, usually indirect." The second type is most widely used by developed countries, since the filling of their budgets comes mainly from internal taxes.

Free trade policy, on the contrary, is aimed at fully encouraging imports by eliminating import customs duties and eliminating non-tariff barriers on trade routes. As a rule, the state adheres to the free trade policy for a short time. Thus, in Russia, the liberalization of foreign economic activity in the early 90s of the nineteenth century. could not really take place without the removal of tariff and non-tariff barriers. In conditions of total shortage, it was extremely necessary to fill the country’s domestic market with cheap imported goods. Such goals were achieved within one and a half to two years precisely thanks to the free trade policy. After business structures have established foreign economic relations with foreign partners, Russia switched to protectionist customs policy.

In modern economic conditions, “there are no sectors of public life that would fall entirely out of the sphere of administrative and legal control...”. History has proven that “there has never been complete freedom of market relations anywhere, and that the state cannot stand aside when deciding critical issues in the economic sphere, being in the role of a night watchman." However, one can also find an unconventional view on this problem. Thus, G.A. Kartashov believes that free trade contributes to the prosperity of the country, in contrast to protectionism, since competition is a factor that accelerates economic development In our opinion, it is competition that can have a beneficial effect on economic relations, as well as destroy business structures, in particular small and medium-sized ones. One of the strategic tasks of our state is to achieve a level of development that would allow foreign trade relations to be conducted on an equal footing with. foreign manufacturers.

In modern conditions, customs authorities face a difficult task. On the one hand, their main function is to create conditions conducive to accelerating trade turnover across the customs border (clause 1 of Article 403 of the Labor Code of the Russian Federation), and on the other hand, the planned indicators of budget revenues do not decrease from year to year. The activities of customs authorities are assessed precisely by the volume of income they transfer to the budget. This approach, as rightly noted by A.V. Avdonin, creates “the erroneous illusion that budget revenues from foreign economic activity depend only on the quality of work of customs authorities.” In reality, the customs service can only ensure the complete collection of these revenues, and their volume is directly dependent on the number of participants in foreign trade, their desire to engage in foreign economic activity, the number of export-import transactions, as well as in general on the customs tariff policy pursued by the state . These are the indicators that the customs administration can examine during the monitoring process.

It is significant in this regard that in Europe, national ministries of finance turn to customs authorities with a request to indicate the figures for contributions to the budget that they can provide in the next two to three years. And then these indicators are entered into financial plans. As a result, the more energetically the state demands that customs increase the collection of payments to the budget, the more money it loses at the border. Puzzled by the new plan, the customs officer reasons: the increase in the volume of customs duties is directly proportional to the increase in participants in foreign trade. If the latter indicator does not grow, then one can only rely on verified subjects. As a result, a situation arises when the state itself begins to kill the goose that lays the golden eggs, while the participants themselves are increasingly improving the channels and methods of evading customs duties. One of the negative consequences of strengthening the fiscal function of customs authorities was that by the end of the 90s of the twentieth century. Russian commodity producers have lost half of their domestic production consumer market. The Federal Customs Service of the Russian Federation is an agency that primarily ensures the full collection of customs duties, and not the methodology for their formation.

Most subjects of foreign economic activity (including currently only large enterprises, since small and medium business refused to participate in world trade) notes the severity of the tax burden in the field of customs. It is no coincidence that many European states, as noted by G.P. Tolstopyatenko, in order to prevent crisis socio-economic consequences, they set the task of reducing the level of tax rates while maintaining the volume of revenues of national budgets. Economists have formulated this principle as the “principle of not exceeding the maximum tax burden.”

Naturally, any taxpayer, in order to grow, and often simply preserve his business, chooses the lightest options for tax burdens. The result of strengthening the fiscal function in our country was the criminalization of foreign trade, which entailed huge losses for the federal budget. Schemes for evading customs duties are described in specialized literature. Of course, to a large extent this evasion is facilitated by corruption among customs officials.

Political and other protectionism negates the effectiveness of the customs service. Combined with strict budget constraints, this undermines the system of material compensation for customs officers’ labor costs when low wages does not allow either hiring or retaining competent specialists, or keeping them from taking bribes.

Major customs violations are impossible without the participation of customs officers. Abuse of power, corruption, bureaucracy, extortion, red tape, merging with the criminal environment, and irresponsibility are penetrating ever deeper into the state-legal environment. The importer is interested in receiving goods as quickly as possible and therefore can take advantage of the opportunity to “facilitate” their passage through customs. Consequently, remuneration of customs officials should be a fairly strong deterrent against abuse of official position. Poverty is a favorable environment for corruption, since “a poor customs officer is more dangerous than another smuggler.”

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