Legal Regulation of Administering Customs Payments in EAEU States

Abstract

The current discrepancy between the practice of administering customs payments, requirements for the administration, the need to enhance fiscal effectiveness of customs authorities, the introduction of new ways to impact income of customs payments have determined the relevance of the research. A number of facts confirm the timeliness and significance of this study. Formation of EAEU on January 1, 2015 brought the international economic integration to the next stage associated with the unification of tax legislation. Second, the states were not members of the Customs Union within the Eurasian Economic Community joined this economic union (hence the customs union), meaning that they will have to make “the leap”, including the leap towards the legal regulation. Another aspect supporting the relevance of the research is that EAEU, as integrative unification, has single legal space concerning all the customs regulation. The vectors of its development are multidirectional depending on the type of payment, for example, customs and tariff regulation have to be solved at the supranational level, tax return requires unifying and harmonizing national legislation standards. All these points influence the mechanism of administration and have to be considered for improving its effectiveness. There is a lot of problems in this area mostly have systemic character: decreased customs cost of goods and their unreliable declaration; low efficiency in the system of obtaining information on foreign trade prices; low efficiency of customs control; insufficient level of interaction of customs and tax authorities; lack of system approach to the analysis of information about the participants of foreign economic activity, improving system of determining and control of customs cost as tax base for calculation of payments. The paper collates the administration of customs payments and customs and tax administration. The systems of governing bodies; complex of the norms and rules regulating an order of levy of customs payments; the information environment of performing management-information exchange of tax and customs authorities are considered. This mechanism is provided by multilevel legal base incorporating relevant norms of EAEU member international duties, Customs Code of the Customs Union and other acts of the customs legislation of EAEU, and customs legislation of EAEU states. The results can be used for improving mechanism of customs payments administration. They may be applicable not only in Russia, but in all EAEU states where most experts speak Russian and there is still no scholar basis for the solution of the issue mentioned too.