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CUSTOMS AND TARIFF REGULATION OF CUSTOMS VALUE: CHALLENGES AND PROSPECTS
Nemchenko Olga Anatolevna1, Kurochkina Dariya Aleksandrovna2, Tuman Sergey Evgenevich3
1Belgorod National Research University, Associate Professor, Department of Social Technologies
2Belgorod National Research University, 3rd year student of the Institute of Management
3Belgorod National Research University, 3rd year student of the Institute of Management
1Belgorod National Research University, Associate Professor, Department of Social Technologies
2Belgorod National Research University, 3rd year student of the Institute of Management
3Belgorod National Research University, 3rd year student of the Institute of Management
Abstract
Customs legislation of the Russian Federation in addition to regulation of relations in the field of customs also regulates the relations on establishment, introduction and levying of customs payments. Moreover, article 3 of the Customs code of the Russian Federation it is established that at regulation of the relations of the customs legislation apply in parts not regulated by the legislation of the Russian Federation on taxes and fees.
Article reference:
Customs and tariff regulation of customs value: challenges and prospects // Economics and innovations management. 2016. № 5 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2016/05/11346
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