?
Administration of customs payments in the Russian Federation within the framework of electronic declaration in the EAEU
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.
On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.
The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.