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Customs payments and their role in the formation of the budget of the Republic of Belarus

Financial Management
Customs payments and their role in the formation of the budget of the Republic of Belarus

Авторы

Карсюк Елена Сергеевна
Беларусь, Полесский государственный университет
Беларусь, Полесский государственный университет
alenka.karsyuk@mail.ru
Чернорук Светлана Васильевна
старший преподаватель кафедры финансов
cher_sv@list.ru

Аннотация

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.

Ключевые слова

customs payments, the Republic of Belarus, customs and tariff regulation, regulation of foreign economic activity

Рекомендуемая ссылка

Карсюк Елена Сергеевна, Чернорук Светлана Васильевна. Customs payments and their role in the formation of the budget of the Republic of Belarus // Современные технологии управления. ISSN 2226-9339. — #1 (88). Номер статьи: 8802. Дата публикации: 30.04.2019. Режим доступа: https://sovman.ru/en/article/8802/

Authors

Karsyuk Yelena Sergeyevna
Polesye State University
Polesye State University
alenka.karsyuk@mail.ru
Chernoruk Svetlana Vasil'yevna
Senior Lecturer, Department of Finance
cher_sv@list.ru

Abstract

Keywords

Suggested citation

Karsyuk Yelena Sergeyevna, Chernoruk Svetlana Vasil'yevna. // Modern Management Technology. ISSN 2226-9339. — #1 (88). Art. #  8802. Date issued: 30.04.2019. Available at: https://sovman.ru/en/article/8802/

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