MainAuthors Kostin Aleksey A. Cand. Sci. (Econ.), Associate Professor of Department of Taxes and Tax Administration Financial University under the Government of the Russian Federation , Moscow, Russian Federation ORCID: 0000-0001-8671-5581 ARTICLES: Risks of foreign trade participants in the field of calculation and administration of customs payments Economic Problems and Legal Practice — Issue №5 2020: 42-52 Improving customs and tax administration in the new economic environment Economic Problems and Legal Practice — Issue №2 2021: 25-37 Problematic Aspects of the Application of the Tools of Tax and Customs Regulation in Modern Conditions Economic Problems and Legal Practice — Issue №6 2021: 231-238