Вопрос о целесообразности объединении Федеральной таможенной службы РФ и Федеральной налоговой службы РФ
The paper dwells on historical aspects of the interaction between Russia’s Federal Customs Service and Russia’s Federal Tax Service. The article reviews its legal regulation. The study gives an insight in the spheres of the services’ cooperation and the problems associated, and suggests their possible solutions and the ways of further optimization of customs and tax authorities’ performance. The research discovers pros and cons of Customs and Tax services’ merger in the context of contemporary development of the state and explores the experience of foreign countries. The authors come to a conclusion of the expediency of such structural merger.