Developing a unified mechanism for fiscal payments administration

Subject. The article discusses interdepartmental interaction between customs and tax administrations in the context of global trend of digitalization and foreign practice of combining customs and tax administrations, and a single mechanism for fiscal payments administration in the Russian Federation as a particularly relevant issue to research. Objectives. The purpose is to develop a unified mechanism for administration of fiscal payments based on the introduction of innovative technologies in the process of controlling the correctness of calculation and completeness of fiscal payments. Methods. The study employs general scientific methods, i.e. analysis and synthesis, description, comparison, retrospective analysis, generalization, deduction, analogy, and modeling. Results. The paper offers a unified mechanism for fiscal payments administration based on the creation of integrated information resources about foreign trade participants, taxpayers, and transactions with traceable goods. These resources will accumulate data received by customs and tax authorities from legal entities, individuals, bodies with which information exchange agreements are concluded. Conclusions. The study revealed that the current mechanism for fiscal payments administration has a number of disadvantages, which means that unscrupulous participants in foreign economic activity may disguise their activities as low-risk and avoid inspections. These disadvantages are taken into account when developing a single mechanism for fiscal payments administration.