Digitization of the Customs Revenue Administration as a Factor of the Enhancement of the Budget Efficiency of the Russian Federation

Abstract

In this study, we analyzed the main tendencies of the digitization of the tax and customs administration in Russia and worldwide. The main focus of this study is on the determination of the role of customs payments in the enhancement of the budget efficiency of the Russian Federation. For this purpose, we carried out an analysis of the collectability of the customs payments over 18 years according to their different types. Our research showed that further development of the use of digital technologies in customs payments administration will be carried out in the informational exchange systems between the tax and customs authorities. We conducted an expert evaluation of the predictive model parameters to define the basic technological points of the project for the modernization of the digital information exchange system between the customs and tax authorities. The use of the suggested management decisions makes it possible to form a balanced view of the key values to perfect the customs payments collection system in the context of the future development of the digital economy and the improvement of budget efficiency.

The perspective of multi-parties to the implementation of Forestry and Other Land Use (FoLU) net sink in Central Sulawesi

“…The quality of human resources has a significant effect on program implementation [45][46][47]. Similarly, financial efficiency toward goal achievement [48][49][50]. The existence of policies that restrict program implementation serves as an estuary [51][52][53].…”

Investigation the effect of digital taxation and digital accounting on customs efficiency and port sustainability

“…The adoption of digital technology in revenue administration has only been examined by Zasko et al (2021), they indicate that which can result in better fiscal outcomes while also having wider economic ramifications for customs operations. Gruchmann et al (2020) found that digital business models and digitalization intersect to reshape business models within the sea freight industry which affects the potential for enhanced operational efficiency and effectiveness.…”

“…The findings of Fanea-Ivanovici et al ( 2019) and Ababneh et al (2023) confirmed the hypothesis that digital taxation and sustainability are positively correlated. Liu et al (2023b) and Zasko et al (2021) emphasized the advantages of digital accounting in terms of improving reporting accuracy and speeding up processing. According to Alsharari and Ikem (2023) the openness and traceability of transactions made possible by digital accounting have a favorable impact on the sustainability of customs ports.…”

“…Understanding how technology developments are changing the dynamics of global commerce requires a critical examination of how digital taxation and accounting affect customs efficiency and company sustainability at customs ports (Rukanova et al, 2023). Moreover, the digitization of international commerce has prompted important discussions about the impact of digital taxes and digital accounting on the effectiveness of customs and the viability of businesses at customs ports (Kästik, 2019a;Gruchmann et al, 2020;Zasko et al, 2021;Senyo et al, 2021;Liu et al, 2023;Kim & Kim, 2020). However, there is a need to thoroughly explore how these digital tools affect customs procedures and the sustainability plans of firms engaged in cross-border commerce as businesses use digital technology to optimize their operations.…”

Fields Touched by Digitalization: Analysis of Scientific Activity in Scopus

“…Digitization in Customs Payment: Field of study that deals with the implementation of effective processes in customs activities, that is, fast transactions and accountability during the entry-exit of cargo [69].…”