CUSTOMS COMPLIANCE IN THE RUSSIAN FEDERATION: STATE AND PROSPECTS
ECONOMIC VECTOR2023Vol. 1(32), pp. 13–17
Abstract
This scientific study was carried out in order to identify the specifics of the implementation of customs compliance as a customs audit tool. The article considers aspects of the formation and variety of compliance in Russia. The work defines the essence of compliance, as well as its purpose. Based on the theoretical and legal basis of compliance, customs compliance was considered as a tool of customs audit.
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