THE INFLUENCE OF THE LEGAL NATURE OF CUSTOMS DUTIES ON THE ORGANIZATION OF ACCOUNTING AND CONTROL IN THE CONTEXT OF LEGISLATIVE TRANSFORMATION

The article is devoted to the role of customs duties in the economy of the state in the context of the transformation of legislation, the place of customs duties in the system of the federal budget of the country is determined. In the course of the research, the essence of the customs duty and its legal nature were determined, its main functions and tasks were identified, the transformation of tax and customs legislation was studied, the relationship between the nature of customs duties and the specifics of accounting and control at foreign trade enterprises was determined. Based on the research data, recommendations were developed to improve the accounting system in order to strengthen control over settlements with the budget on tax and non-tax payments. The results of the study demonstrate the need for an integrated approach to the analysis and reform of the legal nature of customs duties. This will not only ensure that organizations' activities comply with current legislation, but also help them adapt to new challenges and opportunities emerging in the field of foreign economic activity.