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

Author

Listed:
  • Vadim Zasko

    (Faculty of Tax, Audit and Business Analysis, Financial University under the Government of the Russian Federation, Leningradsky Prospect, 49, 125993 Moscow, Russia)

  • Elena Sidorova

    (Faculty of Tax, Audit and Business Analysis, Financial University under the Government of the Russian Federation, Leningradsky Prospect, 49, 125993 Moscow, Russia
    College of Economics & Industrial Management, National University of Science & Technology (MISIS), Lenenskiy Prospect, 4, 119049 Moscow, Russia)

  • Vera Komarova

    (Faculty of Tax, Audit and Business Analysis, Financial University under the Government of the Russian Federation, Leningradsky Prospect, 49, 125993 Moscow, Russia)

  • Diana Boboshko

    (College of Economics & Industrial Management, National University of Science & Technology (MISIS), Lenenskiy Prospect, 4, 119049 Moscow, Russia)

  • Olesya Dontsova

    (Institute for Industrial Policy and Institutional Development, Financial University under the Government of the Russian Federation, Leningradsky Prospect, 49, 125993 Moscow, Russia)

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.

Suggested Citation

  • Vadim Zasko & Elena Sidorova & Vera Komarova & Diana Boboshko & Olesya Dontsova, 2021. "Digitization of the Customs Revenue Administration as a Factor of the Enhancement of the Budget Efficiency of the Russian Federation," Sustainability, MDPI, vol. 13(19), pages 1-17, September.
    • Handle: RePEc:gam:jsusta:v:13:y:2021:i:19:p:10757-:d:644887
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    References listed on IDEAS

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