Improving the Effectiveness of Customs Control as a Factor in the Growth of Russia's National Economic Security

In modern conditions, the function of customs control to protect the economic interests of the state has significantly increased. The customs authorities of the Russian Federation, carrying out law enforcement and fiscal activities, ensure the protection of national and economic security of Russia, stable formation of federal budget revenues and compliance by participants in economic activities with customs legislation. The purpose of the scientific article is to develop recommendations for improving the effectiveness of customs control, taking into account the prevailing realities. The study, conducted using the analysis of statistical data from the Federal Customs Service of Russia and a comparative analysis of the legislation of the Russian Federation in the field of customs control, allowed us to give a detailed assessment of the activities of customs authorities over the past 5 years. In particular, it was revealed that in the law enforcement sphere there is a decrease in the number of criminal cases initiated on the facts of customs crimes. However, these changes cannot be called an unambiguous indicator of a decrease in the level of foreign economic crime. In the field of customs administrative offenses, there is an increase in the number of cases initiated simultaneously with the mitigation of liability. The fiscal effect of the measures taken by the customs authorities to ensure the fulfillment of the forecast indicators for the collection of customs payments for the period 2019–2023 can be noted as positive, given the unprecedented economic sanctions against Russia. Based on the results of the analysis, recommendations were formulated for the development of the customs control system in the aspect of increasing the level of national security of our country.