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The Role of Customs Control after the Release of the Goods in the Formation of the Federal Budget Revenues

Author

Listed:
  • Gulzida I. Nemirova

    (Russian Customs Academy)

  • Dmitry Yu. Lazarev

    (dmlazarev@bk.ru)

Abstract

The article considers customs control after the release of goods as an instrument of regulation of federal budget revenues. The author analyses the results of the application of customs control after the release of goods, identifies the problems and proposes the methods to solve them. The customs payments are examined like from a perspective of the executed functions: source of replenishment of the budget income; instrument of foreign economic activity stimulation; indicator of the national economy development and its integration into the global economy.

Suggested Citation

  • Gulzida I. Nemirova & Dmitry Yu. Lazarev, 2015. "The Role of Customs Control after the Release of the Goods in the Formation of the Federal Budget Revenues," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 17-23, December.
    • Handle: RePEc:fru:finjrn:150602:p:17-23
    as

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