On the Content of the Notion «Customs Payments» and the Customs System

Abstract

The financial stability of budget revenues is the key to the successful functioning of the state. Therefore, each country seeks to offset the influence of various factors on the financial stability of its income. For the most effective management of public financial resources, it is important to know the theoretical mechanics of the actions of the main sources of income (tax and non-tax). Customs payments relate to both tax and non-tax revenues of the federal budget. The article analyzes the definitions of the concept of «customs payments» presented in scientific studies, summarizes the available approaches to its definition. The main signs of customs payments have been identified. Since customs payments are received in the revenues of the federal budget due to the operation of the customs taxation system, the customs system is considered. The main elements of the customs system are proposed. The functions of the customs system are defined. The tools of the customs authorities performance are described, with the help of which the functions of the customs system are implemented.