Risks of foreign trade participants in the field of calculation and administration of customs payments
( Pp. 42-52)

Purpose of research. The article deals with the problems of forming a business environment in foreign trade, taking into account the construction of a risk-based compliance management model by controlling state bodies. The purpose of the study is to establish and identify the features of identifying risks of participants in foreign economic activity and the state in the calculation and administration of customs payments, respectively. This is necessary not only for the administration of customs duties and taxes, but also for determining the main directions for the development of foreign trade activities of the Russian Federation. Conclusions. As a result of the research, the author comes to the conclusion that risk management occupies a special place in the system of managing the compliance of foreign trade activities with the criteria established by state regulatory (customs, tax) authorities. However, in addition to managing tax and customs risks, which according to current legislation are recognized as violations of the rules established by law, it is necessary to change the system for evaluating the effectiveness and efficiency of the Supervisory authorities themselves. Currently, the relationship between the risk management system and the violations of customs and other legislation themselves is mostly reduced to the implementation of the customs authorities ' fiscal task. According to the majority of importers, the application of the risk management system has a single goal - to increase the costs of participants in foreign economic activity associated with cross-border movement of goods. On the part of participants in foreign economic activity, it is necessary to restructure the strategy of interaction with regulatory authorities. In these circumstances, the key areas of such interaction are the development of the Institute of authorized economic operators, its sub-Institute of authorized exporters, as well as the creation of a self-regulating organization in the field of foreign trade that represents the interests of not only Russian exporters, but also importers.

Kostin A.A., (2020), RISKS OF FOREIGN TRADE PARTICIPANTS IN THE FIELD OF CALCULATION AND ADMINISTRATION OF CUSTOMS PAYMENTS. Economic Problems and Legal Practice, 5 => 42-52.

Abramov S.G. Razvitie teorii riska i kategorii yuridicheskaya otvetstvennost v grazhdanskom, predprinimatel skom, strakhovom prave: sovremennoe sostoyanie problemy // Problemy ekonomiki i yuridicheskoy praktiki. 2018. № 6. S. 40-47.
Al gin A.P. Risk i ego rol v obshchestvennoy zhizni. M.: Mysl , 1989.
Barikaev E.N. Upravlenie predprinimatel skimi riskami v sisteme ekonomicheskoy bezopasnosti. Teoreticheskiy aspekt: monografiya / E.N. Barikaev; pod red. N.D.Eriashvili. M.: YUNITI-DANA: Zakon i pravo, 2008.
Goncharenko L.I. Nalogovye riski: teoriya i praktika upravleniya // Finansy i kredit. 2009. № 2 (338).
Keyns Dzh.M. Obshchaya teoriya zanyatosti, protsenta i deneg / Antologiya ekonomicheskoy klassiki. M.: Ekonov, Klyuch, 1993.
Kostin A.A. Sistema upravleniya riskami pri osushchestvlenii tamozhennogo kontrolya. SPb.: ITS Intermediya, 2013.
Kostin A.A., Podoyma L.YU. Kompleksnyy podkhod k razvitiyu sistemy upravleniya tamozhennymi riskami v ramkakh Evraziyskogo ekonomicheskogo soyuza // Vestnik Belgorodskogo universiteta kooperatsii, ekonomiki i prava. 2015. № 2 (54). S. 251-259.
Markhgeym M.V., Novikova E.A. Rol mezhotraslevoy konvergentsii v razvitii kategorii risk // Nauchnye vedomosti BelGU. Seriya Filosofiya. Sotsiologiya. Pravo. 2013. №8 (151). Vypusk 24. S. 89-102.
Marshall A. Printsipy ekonomicheskoy nauki. M., 1993. T. 1.
Nagornaya M.S., YAkimenko E.S. Sistema upravleniya riskami kak effektivnyy mekhanizm deyatel nosti FTS Rossii v usloviyakh modernizatsii // Upravlenie v sovremennykh sistemakh. 2019. №2 (22). S. 14-18.
Nayt F. Ponyatie riska i neopredelennosti // THESSIS. № 5. R. 21-25.
Novikova A.E. Risk kak ob ekt konstitutsionno-pravovoy nauki: monografiya. M.: Izdatel skiy dom YUr-VAK , 2019. 98 s.
Petrova S.N. Upravlencheskie aspekty nalogovykh otnosheniy v sisteme obespecheniya ekonomicheskoy bezopasnosti gosudarstva: avtoref. kand. ekon. nauk. SPb, 2005.
Pitu L. Ekonomicheskaya teoriya blagosostoyaniya: v 2-kh t. - M.: Progress, 1984.
Samuel son P. Ekonomika. M., 1992. T. 2.
Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. M.-L., 1935.
Stafeeva N.P. Model innovatsionnogo issledovaniya po upravleniyu riskami v usloviyakh razvitiya tamozhennoy sfery // Upravlencheskoe konsul tirovanie. 2016. № 8 (92). S. 156-163.
Tyulyakov D.S. Riski i mery zashchity v mekhanizme pravovogo regulirovaniya: obshcheteoreticheskiy aspekt: dis. kand. yurid. nauk. Saratov, 2018.

risk, customs risk, tax risk, foreign trade, authorized economic operator, authorized exporter.