Proceedings of the International Scientific and Practical Conference on Digital Economy (ISCDE 2019)

Digitalization as a way to improve the interaction of customs and tax authorities during customs control after the release of goods

Authors
E.V. Zhereben, N.G. Lipatova
Corresponding Author
E.V. Zhereben
Available Online December 2019.
DOI
https://doi.org/10.2991/iscde-19.2019.69How to use a DOI?
Keywords
digital technologies, federal executive bodies, interagency cooperation, customs authorities, tax authorities
Abstract

The aim of the study is to analyze the current state of digitalization in the activities of the federal executive bodies (FEB) by the example of cooperation between customs and tax authorities during customs control after the release of goods (CCRG). It is shown that in the current conditions of globalization of world trade, the introduction of digital technologies is one of the determining factors in the economic development of states. Digitalization processes have not spared government structures. The foreign experience of using the latest information technologies in the organization of control activities of state bodies was investigated. The main trends in the state policy of Russia on the creation of a digital economy are considered, the fundamental regulatory legal acts in the field of research are presented. The main goals that must be achieved in the framework of the digitalization of the activities of the federal executive body include: transparency of decisions, coordination of actions, optimization of solving state problems. To indicate the role of information in the joint activities of state bodies, the conceptual provisions of the interaction of customs and tax authorities within the CCRG are presented, the basic principles of such interaction are determined. To achieve the joint goals of identifying and suppressing schemes of evading customs payments and taxes, ensuring the completeness of collection and timely receipt of tax payments to the budget, the following are identified as promising areas for the development of interagency cooperation: integration of information systems and information resources of the Federal Customs Service (FCS of Russia) and the Federal Tax Service (FTS of Russia); the creation of a single mechanism for traceability of the movement of commodity and financial flows in foreign trade operations. The main factors that affect the implementation of the digitalization process of the interaction of customs and tax authorities during customs control after the release of goods are formulated and systematized.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Scientific and Practical Conference on Digital Economy (ISCDE 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
December 2019
ISBN
978-94-6252-848-2
ISSN
2352-5428
DOI
https://doi.org/10.2991/iscde-19.2019.69How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - E.V. Zhereben
AU  - N.G. Lipatova
PY  - 2019/12
DA  - 2019/12
TI  - Digitalization as a way to improve the interaction of customs and tax authorities during customs control after the release of goods
BT  - Proceedings of the International Scientific and Practical Conference on Digital Economy (ISCDE 2019)
PB  - Atlantis Press
SP  - 76
EP  - 81
SN  - 2352-5428
UR  - https://doi.org/10.2991/iscde-19.2019.69
DO  - https://doi.org/10.2991/iscde-19.2019.69
ID  - Zhereben2019/12
ER  -