Abstract: In the context of the reform of state control and supervision in the financial sector, new instruments of control and supervision are being generated, which include monitoring. Using the example of tax and customs monitoring, the article highlights and substantiates current trends in the legal regulation of control and supervisory activities in the modern period.
The author identifies the general and distinctive features of tax and customs monitoring, substantiates the current directions of their legal regulation. As common features of the institutions under consideration, the following are highlighted: the conditionality of their generation by the digital transformation of state control and supervision, elements of dispositivity, increased transparency of interaction, the role of self-control, limited use, and the development of individual legal regulation. Various formats of regulatory consolidation and criteria for limiting the use of monitoring are indicated as differences between tax and customs monitoring. To achieve the stated goal, methods of system analysis, synthesis, classification, comparative legal and formal legal methods were used. The novelty of the conducted research lies in the proposed options for the theoretical and legal positioning of monitoring as a tool of control, a type of public service, a tool to achieve a balance of private and public interests. The analysis made it possible to identify the features of monitoring used in the tax and customs spheres, which form new approaches to modern tools of state control and supervision in the financial sector. It is concluded that monitoring is positioned as an instrument of the appropriate type of control. At the same time, tax monitoring is clearly defined by the legislator as a new form of tax control, in the centralized sphere of control and supervisory influence, monitoring is understood as a special regime of remote state control (supervision), and the legal status of customs monitoring at the regulatory level in the customs control system is currently not defined.
The conclusion is made about the proximity of monitoring to public services, which is reflected in the sign of voluntary participation in the mechanisms of tax and customs monitoring.

Abstract: The purpose of the work is an administrative and legal analysis of customs monitoring, an experiment on which has been launched since April 3, 2023.
The subject of the study is the institute of customs monitoring, which has an administrative and legal nature and acts as a measure ensuring customs control.
The author highlights the features of the regulatory regulation of customs monitoring, conducted a comparative legal analysis of customs monitoring with other types of monitoring, in particular with tax monitoring. The paper identifies the time and subject limits of customs monitoring, gives a description of its information support
Formal legal and comparative legal methods, the method of system analysis and analysis of normative legal acts were used as research methods. The result of the work was the analysis of the regulatory framework of the Institute of customs monitoring, the characteristics of its evolution, the allocation of influence on the regulation of customs monitoring of legislation on state control (supervision), tax legislation. The characteristics of the information support of customs monitoring by the customs authorities and the participants of the experiment are given, the circle of participants and the period of the experiment are determined, as well as the frequency of collecting information for customs monitoring.
A special contribution of the author to the study of the topic is the positioning of customs monitoring as a measure ensuring customs control and aimed at solving fiscal problems of the state. Noteworthy is the conclusion about the incompleteness of administrative and legal regulation of the institute of customs monitoring, the limitations of its use.

Abstract: The subject of the study is the procedure for bringing to administrative responsibility in the field of road safety based on data obtained using photo and video recording. Based on the analysis of the use of photo and video recording tools to identify violations in the field of road traffic as the most common category of such offenses in practice, the author highlights the specific features of the procedures for bringing to administrative responsibility based on photo and video recording data. The author considers the strategic priorities and results of the use of photo and video recording in the field of traffic, procedural features and problems of such use, suggests ways to solve the identified problems.
Dialectical, logical, historical, statistical, formal-legal methods were used as research methods. The results of the study were the author's position on the strategic priorities and domestic practice of using photo and video recording in the field of road traffic, the features of the procedures for bringing to responsibility based on the testimony of such means. Based on the analysis of domestic and foreign practice, two approaches to digitalization in ensuring road safety have been identified: an approach based on technical assistance to the driver in ensuring safety, and an approach aimed at fixing the situation on the roads. It is concluded that the system for ensuring road safety that has been formed in Russia today is based not on driver assistance, but on mechanisms for detecting violations in order to bring them to administrative responsibility. The latter in the field of traffic has a fiscal focus, which is contrary to the basic goals of administrative punishment.

Abstract: The subject of the research is the institution of monitoring in the financial sector. The purpose of the work is to analyze the legal regulation and practice of implementing monitoring in the financial sector and to highlight, based on the analysis, significant administrative and procedural trends in its development. On the basis of combining the categories of tax and customs monitoring, the author singles out the category of monitoring in the financial sector. Based on the analysis of the legal regulation of monitoring in the financial sector in the modern period, the correlation of monitoring with audit and evaluation in the financial sector is highlighted, the connection of monitoring with the processes of digitalization of financial control is substantiated, and administrative and procedural trends in its regulation are indicated. A dedicated monitoring institution in the financial sector is positioned as an instrument of financial control. At the same time, a comparison of the areas of monitoring use allows us to determine that tax monitoring is enshrined in tax legislation as a form of control, and customs monitoring is regulated at the sub-legal level and is still carried out in an experimental mode. The connection of monitoring in the financial sector with audit, assessment and self-assessment is indicated. The conclusion is made about the digitalization of control and supervision in the financial sector as a condition for the introduction of monitoring tools. Attention is drawn to the scientific positioning of monitoring as a way to resolve and prevent disputes in the financial sector.

Abstract: The object of the study is the legal status of an authorized economic operator in the context of the impact on its development of the provisions of the Framework Standards for Security and Simplification of World Trade of the World Customs Organization. The author considers such aspects of the topic as: generation of the status of an authorized economic operator in the legislation of Russia and the acts of the Eurasian Economic Union, the stages of its development, the modern regulatory framework of its regulation, the content of the administrative and legal status, including the norms of material and procedural properties, the privilege of this status is assessed and promising directions in its development in the conditions of modern external and internal threats and challenges. The main conclusions of the study are the provisions that the administrative and legal status of an authorized economic operator reflects the influence of the Framework Standards for Security and Simplification of World Trade of the World Customs Organization. The status under consideration incorporated two main principles of these standards: facilitating international trade and ensuring the security of the supply chain of goods. The development of the status of an authorized economic operator makes it possible to ensure these principles of public law regulation in the field of foreign trade.
The novelty of the study lies in highlighting the prospects for the development of the institution of an authorized economic operator in the conditions of the sanctions regime in relation to Russia. The conclusion is made about the priority of concluding bilateral agreements on mutual recognition of the status of an authorized economic operator.

Abstract: The subject of the study is the system of international standards regulating customs control, their impact on national legislation and law enforcement practice of customs control. The author examines the existing international treaties in the field of customs regulation, among which there are general and special acts dedicated to the regulation of customs control. Two main objectives of the development and adoption of such standards in the field of customs control are outlined: the unification and harmonization of customs control regulation and the establishment of a minimum for such regulation. Special attention is paid to the principles of customs control, which are reflected in international treaties, in particular in the Kyoto Convention. The author also assesses the impact of international customs control standards on national regulation and law enforcement in the context of increased sanctions pressure on Russia. The main conclusions based on the results of the study are the following provisions:
1. International standards of customs control regulation have a significant impact on national customs legislation, and in the context of economic integration – on the level of integration regulation of customs control.
2. The goals of developing universal standards for regulating customs control in the world are: maximum convergence of national regulation in various countries, including through the establishment of customs control principles; establishment of a minimum level of regulation of customs control.
3. International treaties on the regulation of customs control are differentiated into acts of a general nature (for example, the Kyoto Convention) and acts of a special nature (for example, the TRIPS Agreement).
4. There are three main methods of the modern customs control system in accordance with the Kyoto Convention: risk management, audit and information technology.
5. The institution of customs control under sanctions is being transformed and used by the state selectively in relation to various countries.

Abstract: The object of the research is the legal regulation of administrative procedures in the Customs Code of the Eurasian Economic Union. Based on the comparative analysis of the provisions of the Customs Code of the Customs Union and Customs Code of the Eurasian Economic Union, the author concludes that there has been certain systematization and optimization of administrative procedures performed by customs authorities, in particular, control or supervisory agencies. In addition, the author describes trends and changes in the legal regulation of administrative procedures such as acceleration and simplification of customs operations, extention of the regulation intergration level, and impact of information technologies. The main research methods include systems and comparative law analysis, classification, historical law and formal legal law methods. The novelty of the research is caused by the fact that the author defines and offers a classification of new customs laws issued within the framework of the Eurasian Economic Union. The author focuses on administrative procedures of customs authorities' activity under the conditions of integration and defines regular patterns of the legal regulation of administrative procedures, procedures performed by customs authorities, and concludes that there has been a tendency towards decreasing the control and supervisory influence on business activities. 

Abstract: The research object is the correlation between such concepts as administrative procedure and customs procedure. The concept of customs procedures is one of the key ideas of customs legislation. The author raises the problem of defining the correlation between administrative and customs procedures in the current legislation and fundamental science. To solve this problem, the author singles out the legal and doctrinal concepts of customs procedure and offers positioning these concepts within the formula: administrative procedures – administrative procedures of customs law – customs procedures. The research methodology includes general scientific methods, such as the historical and system methods and analysis and specific methods of jurisprudence, primarily the formal-logical, which allows defining legal notions and detecting their characteristics. The author formulates the provisions about the correlation between the concepts of administrative procedure and customs procedure, raises the problem of their correlation within the legislative framework and fundamental science. The scientific novelty consists in the proposed formula of correlation of these concepts. The author elaborates the classification of administrative procedures in the sphere of customs legislation, which are the varieties of administrative procedures. 

Abstract: The author considers administrative and legal regulation of internal monitoring of customs agencies’ activities in the modern period and defines its correlation with customs control. In the author’s opinion, both types of control are the elements of the control and supervision structure within law enforcement activities of customs agencies. The author draws attention to the fact that internal monitoring in its administrative and procedural sense is regulated on the Federal Customs Service level and serves as the secondary control as compared to customs control. The absence of legislative regulation of administrative procedures of internal monitoring is outlined by the author as the main problem of administrative and legal regulation of internal monitoring of customs agencies’ activities in the Russian Federation in the modern period. The research methodology is based on such specific scientific methods as comparative-legal and formal-legal. The author comes to the following conclusions: administrative and legal regulation of internal monitoring of customs agencies’ activities is carried out on the FCS level; internal monitoring in relation to customs control serves as the secondary control and ensures the observance of legality in customs affairs, and rights and legal interests of persons controlled by customs agencies. The author suggests formalizing administrative procedures of internal monitoring in legislation. 

Abstract: The research subject is the administrative status of customs agencies as customs control subjects. The author pays attention to its complexity determined by the variety of functions and tasks implemented by customs agencies in the modern period. Administrative status of customs agencies is considered in the context of administrative reform in the sphere of public administration and integration processes in the post-Soviet space. Besides, the author takes into account the recent structural changes of the Federal Tax Service affiliation and its subordinance to the Ministry of Finance of the Russian Federation. The research method is the analysis of statutory instruments and scientific works in the studied sphere. The author emphasizes the complexity of the administrative status of customs agencies as customs control subjects determined by the variety of their functions; this complexity determines the structural and functional composition of the customs agencies system and their place within the executive authorities. 

Abstract: The research subject is the procedure and the problems of appeal against decisions, actions (inactions) of customs authorities of the Russian Federation. Based on the current legislation, the author outlines the following aspects of the institution of appeal in the customs practice: correlation between the departmental and judicial procedure of appeal; the advantages of the departmental procedure of appeal; persons authorized with the right to appeal against decisions, actions (inactions) of customs authorities; the compulsory requirements to the appeal; the problems of appeal and the simplified procedure of appeal. The author applies the method of analysis of statutory instruments and scientific literature, the comparative-legal methods and the method of generalization of data. The author comes to the following conclusions: the procedure of appeal against decisions, actions (inactions) of customs authorities or their officials can be implemented according to the administrative and (or) judicial procedure. Administrative (departmental) procedure has certain advantages and is actively used by the participants of foreign economic activities and other interested parties. The author outlines the directions of appeal and the problems of law enforcement practice. 

Abstract: The research object is the notion of the object of customs control as a function of customs bodies. The author analyzes the legislative provisions and scientific views on of the object of customs control. The study of the evolution of the “object of customs control” category in the Soviet and Russian customs legislation is of a particular importance. The object of customs control is considered as an element of the customs control system and as a subsystem with two levels. The first level is reflected in the activities of subjects under control, the second level is reflected in goods, documents and information. The author applies special scientific methods, including the comparative-legal and the formal-legal ones. The author concludes that the object of customs control as a subsystem, lying beyond the customs bodies system, defines the vector of control and supervision functions of customs bodies; the object of customs control is the compulsory element of the customs control system in general; the author presents two levels of customs control: the activities of the subject under control and the goods, documents, information and persons. 

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. 

Abstract: The research object is oversight functions of customs agencies. In the author’s opinion, the administrative and legal status of customs agencies as the subjects of customs control is based on their competence, which includes the set of oversight authorities of a customs agency. The author differentiates oversight and jurisdictional authorities of customs bodies. The paper contains the definition of oversight functions of customs agencies; the author differentiates two directions, based on the control vector: those related to the subordinate subjects and those related to independent subjects. Besides, the author denotes the limits of oversight functions of customs authorities and introduces the concept of an “oversight space” in relation to customs control. The author applies the methods of structural and functional and system analysis, systematization and modeling, and the formal-legal method. The scientific novelty of the study consists in the definition of the legal notion of “oversight functions of customs agencies”, the detection of their temporal, spatial, procedural and functional limits. The customs agency’s competence, including oversight functions, is the base of the administrative and legal status of customs agencies as the subjects of customs control. Besides, the author introduces the concept of an “oversight space” in relation to customs control. 

Abstract: The research object is the correlation of concepts “customs control” and “safety”. Despite the fact that customs agencies are traditionally considered as government agencies, ensuring public and state security, the issues of correlation between customs control and safety provision haven’t been studied sufficiently enough. The author presents her own position on the definition of the correlation of security and effectiveness of customs control. The author pays attention to the fact that at present, the issues of personal safety, the safety of the society and the state in customs regulation are especially important, since they appeal to the constitutional rights and personal freedoms. The author applies general scientific (analysis, synthesis, systematization) and special (formal-legal and comparative-legal) research methods. The author comes to the conclusions about the correlation of customs control, its effectiveness and safety. Firstly, the author states that safety provision is the fundamental principle and the aim of customs control. Secondly, the effectiveness of customs control is considered by the author as a factor of safety provision. Consequently, the provision of the necessary level of safety is the most important criterion of the effectiveness of customs control. 

Abstract: The subject of the research includes administrative procedures within the custom authorities' fulfilment of the state function of custom registration of intellectual property objects by the Federal Custom Service of Russia. The function in question includes a range of administrative procedures connected with receiving and consideration of the rightholders' applications, registration of intellectual property objects, excluding them from the Custom Register, amending of the Register, publication of the Register, informing custom authorities and interested parties of the Register, interaction between custom authorities and state authorities, citizens and organizations on the issues connected with the Register. The methodology of the research is based on the analysis of normative-legal acts in the sphere of transboundary protection of intellectual property rights and on the problem-chronological and structural methods. The novelty of the research lies in the fact that the author is the first  who considers administrative procedures of custom authorities in the process of fulfilment of the function of intellectual property rights protection on the base of the mechanism of work with the Custom Register of Intellectual Property Objects of Russia. On the base of the research the author offers the measures of administrative procedures optimization. In the conclusion the author offers the directions of enhancement of the administrative procedures in question which can give the opportunity to simplify the interrelations between rightholders and custom authorities and to improve the efficiency of the existing mechanism of transboundary protection of intellectual property objects by custom authorities. 

Abstract: Today we are facing the growing importance of customs control of released goods. The Federal Customs Service defines the control of goods after their release or so called 'post-control' as one of the strategic activities of the Russian Federation customs authorities. Modernization of the system of customs control of goods after their release is aimed at achieving the balance between simplification of customs procedures that guarantee timely inflow of financial funds into the federal budget as well as prevention of violations in the sphere of customs. The author of the article views particular aspects of the control of goods after their release as part of the process of protection of intellectual property rights. The main problems in this sphere include a rather limited number of administrative sanctions applied on the basis of results of control of intellectual property items after their release as well as the length of such control. The author of the article makes a conclusion that customs control of intellectual property items after their release can be a very effective measure in terms of cooperative activities with other state authorities and interdepartmental interaction between customs authorities. 

Abstract: Prior to the Olympic Games 2014 in Sochi the issues of legal protection of Olympic symbols become very important. Custom authorities play an important role in the system of administrative protection of Olympic symbols because they perform control over cross-border transfer of goods with Olympic symbols, detect and supress administrative violations and illegal use of Olympic symbols and use custom registers of intellectual property items. The author of the article analyzes judicial practice and peculiarities of administrative proceedings as well as legal and organizational grounds of interactions between customs and other state authorities.