- PII
- S1026-94520000617-6-1
- DOI
- 10.31857/S20000617-6-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue 3
- Pages
- 99-103
- Abstract
- This article analyzes how the distribution of customs duties under the Customs Union. Particular attention is paid to the study of accounting and distribution of customs duties and the financial and legal responsibility for noncompliance. Determined that the amount of import duties that are transferred from the budgets of one Member State of the customs union to the budget of another Member State, is an international inter-budget transfers.
- Keywords
- customs, payments, customs duties, Customs Union, distribution of customs payments, inter-budget transfers
- Date of publication
- 01.03.2014
- Number of purchasers
- 1
- Views
- 976
RAS Social ScienceGosudarstvo i pravo
- ISSN (Print) 1026-9452
- ISSN (Online)2713-0398
Legal regulation of the mechanism of distribution of customs duties in the Customs Union
Индексирование
Scopus
Crossref
Higher Attestation Commission
At the Ministry of Education and Science of the Russian Federation
Scientific Electronic Library