Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Administrative and municipal law
Reference:

Agamagomedova S.A. Internal control of the activities of customs bodies of the Russian Federation in the present context

Abstract: The research subject is internal control of the activities of customs bodies of the Russian Federation, its legal regulation, directions and time frame, and the comparative analysis of internal and customs control. The author pays attention to the correlation between customs and internal control as the forms of government control. The common element for the both forms of control is the subject of control represented by a customs body. At the same time, the objects of customs and internal control, their objectives and consequences are different. Moreover, the paper defines the notion of external control which should be applied together with the internal one. The research methodology is based on the analysis of the current customs legislation and the scientific literature in this field. The author applies historical and comparative-legal methods. The author formulates the provisions about the correlation between customs and internal control and the balance between them as a basis for ensuring legality in the work of customs bodies of the Russian Federation. The author outlines the common features and the peculiarities of customs and internal control and comes to the conclusion that the observance of rights of the participants of customs legal relations is possible given that the optimal balance between internal and external control of the activities of customs bodies is preserved. 


Keywords:

control time frame, customs legislation, legality, subjects of control, objects of control, government control, external control, customs bodies, customs control, internal control


This article can be downloaded freely in PDF format for reading. Download article


References
1. Federal'nyy zakon ot 27.11.2010 N 311-FZ (red. ot 13.07.2015) "O tamozhennom regulirovanii v Rossiyskoy Federatsii" (s izm. i dop., vstup. v silu s 19.10.2015) SPS «Konsul'tantPlyus».
2. Tamozhennyy kodeks Rossiyskoy Federatsii ot 28 maya 2003 g. ¹ 61-FZ (utratil silu). SPS «Konsul'tantPlyus».
3. Rasporyazhenie FTS Rossii ot 12.07.2011 N118-r (red. ot 04.12.2012) "Ob utverzhdenii Metodicheskikh rekomendatsiy po provedeniyu vedomstvennogo kontrolya resheniy, deystviy (bezdeystviya) v oblasti tamozhennogo dela". SPS «Konsul'tantPlyus».
4. Pravovoe regulirovanie gosudarstvennogo kontrolya: monografiya (otv. red. d-r yurid. nauk, prof., zasluzhennyy deyatel' nauki Rossiyskoy Federatsii A.F. Nozdrachev).-M.: "Institut zakonodatel'stva i sravnitel'nogo pravovedeniya pri Pravitel'stve RF", 2013. SPS «Garant».
5. Postanovlenie Plenuma VAS RF ot 08.11.2013 N 79 "O nekotorykh voprosakh primeneniya tamozhennogo zakonodatel'stva" // "Vestnik VAS RF", N 1, yanvar', 2014.
6. Stolyarov D.A., Primenenie tamozhennogo zakonodatel'stva // Promyshlennost': bukhgalterskiy uchet i nalogooblozhenie. 2014. ¹ 1. SPS «Garant».
7. Trunina E.V. Kontrol'nye funktsii tamozhennykh organov: vidy, pravovoe regulirovanie, praktika realizatsii // Pravo i ekonomika. 2009. ¹ 6. SPS «Garant».
8. Tamozhennyy kodeks Tamozhennogo soyuza (red. ot 08.05.2015)(prilozhenie k Dogovoru o Tamozhennom kodekse Tamozhennogo soyuza, prinyatomu Resheniem Mezhgosudarstvennogo Soveta EvrAzES na urovne glav gosudarstv ot 27.11.2009 N 17). SPS «Konsul'tantPlyus».
9. Prikaz FTS Rossii ot 08.11.2011 N 2263 (red. ot 26.09.2014) "Ob utverzhdenii Administrativnogo reglamenta Federal'noy tamozhennoy sluzhby po predostavleniyu gosudarstvennoy uslugi vydachi i otzyva kvalifikatsionnykh attestatov spetsialistov po tamozhennym operatsiyam" (Zaregistrirovano v Minyuste Rossii 22.02.2012 N 23315). SPS «Konsul'tantPlyus».
10. Itogovyy doklad o rezul'tatakh i osnovnykh napravleniyakh deyatel'nosti Federal'noy tamozhennoy sluzhby na 2015 god i planovyy period 2016 – 2018 godov. Ofitsial'nyy sayt FTS Rossii. Elektronnyy resurs. http://customs.ru/index.php?option=com_content&view=article&id=20613:-2015-2016-2018-&catid=475:2015-03-12-09-57-15&Itemid=2588 (data obr. 24.12.2015).
11. Struktura tsentral'nogo apparata FTS Rossii. Ofitsial'nyy sayt FTS Rossii. Elektronnyy resurs. http://www.customs.ru/index.php?option=com_content&view=article&id=39%3A2011-01-12-20-24-55&catid=12&Itemid=1822 (data obr. 24.12.2015).
12. Kommentariy k Federal'nomu zakonu ot 27 noyabrya 2010 g. N 311-FZ "O tamozhennom regulirovanii v Rossiyskoy Federatsii" (postateynyy) (pod red. S.A. Ovsyannikova, G.N. Komkovoy) (Podgotovlen dlya sistemy Konsul'tantPlyus, 2012).
13. Ryzhova M.A. Vedomstvennyy kontrol' deyatel'nosti tamozhennykh organov kak sposob obespecheniya zakonnosti v oblasti tamozhennogo dela / Vestnik Rossiyskoy tamozhennoy akademii. 2014. ¹ 1. – S. 127.