Financial Regulation of the Import of Cars in the Russian Federation

Abstract

The article discusses the financial and customs method of state financial regulation in the Russian Federation in terms of imports of cars. The study examined the dynamics of customs duty rates for customs operations, VAT for cars, excise tax rates, statistics on imports of cars for the period 2017–2022. in RF. Within the framework of the analyzed period, the main trends in the customs regulation of imports of passenger cars are characterized, the problems of financial and customs regulation associated with the aggravation of the geopolitical and economic situation in the country are studied. General logical methods (analysis of publications, comparison, generalization) and empirical methods (description, measurement, analysis of statistical data) were used as research methods. The authors provided recommendations to improve the state financial regulation of the import of cars in the current conditions, including improving the mechanism for controlling the movement of goods, increasing the rates of recycling fees, introducing new technical requirements for cars, creating a common electronic and digital platform for the interaction of customs, tax and other state bodies. We found that it is necessary to use an integrated approach to financial and customs regulation.