Customs payments and their role in the formation of the budget of the Republic of Belarus
The relevance of this work is due to the fact that customs payments are a significant item of budget revenue, which is not unimportant for the country. Also, the creation of the Eurasian Economic Union within the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, the Republic of Armenia and the Kyrgyz Republic for many years ahead predetermined the relevance of research on customs regulation of foreign trade activities in the EEU member states. Aim: a comprehensive study of the dynamics of customs payments and the development of measures to increase them. To achieve this goal it is necessary to solve the following specific tasks: to consider the concept and types of customs payments, the procedure for payment and their calculation; analyze the dynamics of customs payments in the formation of the budget of the Republic of Belarus and the EEU countries; suggest ways to improve the collection and payment of customs duties in the framework of customs cooperation of the EAEU.
customs payments, the Republic of Belarus, customs and tariff regulation, regulation of foreign economic activity
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