Администрирование таможенных платежей в государствах-членах ЕАЭС: вопросы правового регулирования
The proposed study will allow to develop a visual diagram on administration of customs payments in the member states of the Eurasian Economic Union (hereinafter – the Eurasian Economic Union). Its value is justified by the need of comfortable environment for foreign trade sphere, which implies a decrease in the fiscal burden on it. The proper approach to the administration of customs payments will to protect the economic interests of the state most efficiently and to compensate the “dropping” budget revenue. Today, there are complex problems in this area, most of which are systemic. There are several problems that require scientific basis and which we plan to analyze: understatement of customs value of goods and false declaration of goods; undeveloped system of information on foreign trade prices; low efficiency of customs control; insufficient level of cooperation between the customs and tax authorities; lack of a systematic approach to the analysis of information about the participants of foreign economic activity. Actual is improvement of the system of determination and control of the customs value as a basis for calculation of customs payments.For these purposes we will consider the evolution of administration of customs payments, as a fundamental part of the overall customs administration taking into account the creation of the EAEU, and to analyze the concepts of tax and customs administration. We will also highlight the main current tendencies and new issues of administration of customs payments, taking into account that Russia is an EAEU member and also the WTO member. Differentiation of tax and customs administration will reveal the features of the administration of customs payments. Different types of customs payments make different inputs to the budget revenues depending on the type of the budget payment. For instance, major inputs belong to the customs duty, and minimum inputs are made by customs fees.The regulatory framework of this study will include international commitments undertaken by the EAEU members, the relevant provisions of the Customs Code of the Customs Union and other acts of the customs legislation of the EAEU as well as national legislation of all EAEU members. This will allow to establish which national provisions will be applicable for regulation of relations connected with a specific customs payment.Due to the fact that the chosen topic involves several aspects, as a means of achieving the set goals and tasks we will use different techniques of the comparative method, i.e. at detection of a disputable question we will search for different points of view, compare them and eliminate our own position on the matter. We will also analyze the legal regulation of the same elements of a particular customs payment according to provisions of national legislation of different EAEU member states. All this will allow not only to identify problems but also to find the relevant solutions.