The features of financial and legal status of customs payments in Russian Federation
Journal Title: Історія торгівлі, податків та мита - Year 2016, Vol 1, Issue
Abstract
Customs payments play an important role in formation of the federal budget of the Russian Federation. The history of their existence and levying has more than 1000 years. However, even at the present stage of development of legal theory and legislation of the Russian Federation there is no clear understanding and uniform legal securing of the place of customs duties to a number of obligatory payments to the budget of Russia, their financial legal nature and legal status. Based on analysis of the provisions of the current and the previously existing tax and customs legislation of the Russian Federation, the features of the terminology defining of customs duties and taxes in the article described and analyzed the specifics of establishment and legal regulation of legal status of the of customs payments as a tax and non-tax payments.
Authors and Affiliations
Е. С. Недосекова
Keywords
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