Improvement of Customs and Tax Authorities Interaction in the Process of Carrying out Customs Control After the Release of Goods

摘要

The analysis of legal acts and literary sources has led to the conclusion about the need to develop customs control after the release of goods in Russia. Control is a widespread objective phenomenon in all areas of public life. Control can be described as an independent management function, which includes a system of practical measures to influence the ongoing business processes. In the modern aspect of the Russian economy development, the customs control after the release of goods becomes most relevant, since the optimization of the customs payments collection, as one of the sources of the federal budget replenishment, represents one of the main indicators of the state's economic security. The concept of "customs control after the release of goods" has been explored in the article using the complex of methods; directions for improving the interaction of customs and tax authorities in conducting coordinated inspections are proposed. The main provisions and conclusions of the article may be used in scientific and practical activities when considering issues of the nature and development trends of the customs system in general and customs control in particular.