Customs Value Control as a Tool for Increasing Revenues of the Budget System of the Russian Federation

The revenues of the state budget system directly depend on the control activities of the state financial control bodies. Revenues from foreign economic activity make up a significant share of the federal budget revenues. For the effective administration of these revenues, customs authorities use various forms and methods of control, which include customs value control. The purpose of the article is to study the impact of the correctness of determining the customs value on the revenues of the budget system Russian Federation. Customs value and customs tariff are considered as instruments of customs and tariff regulation. The author analyzed the structure of the Single Customs Tariff of the Eurasian Economic Union. It is shown that under the current import customs tariff, the main role is given to the correct determination of the customs value of goods. The main problems associated with the control of customs value are reflected. A case of overstating the customs value is given. The impact of overstating the customs value on the loss of revenues of the budget system Russian Federation is considered. The example shows that overstating the customs value leads to an increase in the receipt of customs duties, which are under the jurisdiction of the customs authorities. At the same time, overestimation of customs value leads to the budget system Russian Federation not receiving profit tax, which is administered by tax authorities. Directions for the development of customs and tax authorities have been determined to eliminate the identified problems.