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Administrative and municipal law
Reference:
Vasilyev, R. I.
Administrative Legal Regulation of Competence of the Federal Tax Service of Russia in the Sphere of Control of Customs Value.
// Administrative and municipal law.
2010. ¹ 12.
P. 49-57.
URL: https://en.nbpublish.com/library_read_article.php?id=57778
Vasilyev, R. I. Administrative Legal Regulation of Competence of the Federal Tax Service of Russia in the Sphere of Control of Customs Value.Abstract: The article is devoted to the issues of competence of the Federal Tax Service of the Russian Federation in the sphere of control of customs value. The article considers the basic ways of resistance to under-estimation of customs value as well as problems of implementation of customs authorities’ powers in the sphere of control of customs value. The author of the article also carried out an analysis of corresponding juridical practice and suggested concrete solutions of problems in this sphere. Keywords: government regulation of foreign economic activity, customs duties, customs value, estimation method, structure, under-estimation, custom declaration, customs control, control of customs value, risk profile, juridical practice
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