俄罗斯联邦海关合规性:现状与展望

ECONOMIC VECTOR Pub Date : 2023-03-01 DOI:10.36807/2411-7269-2023-1-32-13-17

M.A. Laboskin, V. Nikolaev

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引用次数: 0

摘要

进行这项科学研究是为了确定作为海关审计工具的海关合规执行的具体情况。文章从几个方面考察了俄罗斯合规的形成和变化。工作定义了遵从性的本质，以及它的目的。基于合规的理论和法律基础，将海关合规视为海关审计的一种工具。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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CUSTOMS COMPLIANCE IN THE RUSSIAN FEDERATION: STATE AND PROSPECTS

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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ECONOMIC VECTOR

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