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Introduction

Urgency of a theme of research. For the last years the system of customs-tariff regulation in our country has undergone essential changes: formation of the Customs union [1] has led to association of customs territories of Russia, Belarus and Kazakhstan, and, as consequence, has demanded transfer bolshej a part of powers on regulation of customs-tariff relations in favour of data nadnatsionalnogo formation.

Now customs-tariff regulation has the mixed character - the part of questions (for example, that as to the import customs duties) concerns Customs union conducting, other part (export duties) - to conducting the Russian Federation. As positive consequences of such step it is possible to note goods turnover acceleration on territories of the countries-participants of the Customs union and creation of preconditions for the further integration within the limits of Uniform economic space, to negative - complication of the mechanism of customs-tariff regulation which has led to occurrence of collisions between the national and allied legislation and loss of flexibility of the given tool of regulation of foreign trade activities.

Formation of the Customs union has demanded standard fastening of new elements of the mechanism of customs-tariff regulation. One of such elements is the order of distribution of the customs duties between budgets of the state-participants of the Customs union. Now the customs legislation fixes an order of transfer and specifications of distribution of the import, export and special customs duties. Besides, HARDWARE international agreements establish a liability of infringement of the specified rules which inherently is financially-legal.

The introduction of the Russian Federation into the World Trade Organization also had essential consequences for tamozhennotarifnogo regulations - Russia, in particular, has incurred obligations on reduction and cancellation of the export and import customs duties on separate groups of the goods, change of system of applied rates of the customs duties, cancellation of the quantitative restrictions mismatching requirements of the WTO, etc. Thus, the Russian Federation has assumed liability on maintenance of conformity customs (including customs-tariff) legislations of the Customs union to norms of the WTO.

It is necessary to recognise, that till today all above-named questions have found due reflexion in the scientific literature. Some of them (for example, a problem of distribution of the customs duties) were not considered at all in a science, others (the questions, concerning features of the customs duties as budget type of income) were considered only sketchy. In this connection studying of problems of financially-legal regulation of customs-tariff activity as source of formation of the budget of the Russian Federation is represented rather actual both with practical, and with theoretical the points of view.

Degree of a scientific readiness of a theme of research. Tamozhennotarifnoe regulation - the theme which has been well enough developed in a domestic science of the financial right. Among the researches devoted to the given question it is possible to allocate A.N.Kozyrina's thesis for a doctor's degree in which complex studying of the mechanism has been spent it is customs - tariff regulation, and O.J.Bakaevoj's devoted to legal regulation of financial activity of customs bodies of the Russian Federation the thesis for a doctor's degree.

Among master's theses it is possible to name researches of M.V.Zavershinskoj, N.I.Zemljansky, O.S.Zhigalinoj, M.V.Kalinina,

E.P.Kovalenko, I.S.Kochubey, A.V.Saharilenko, Island And Strizhovoj, So-called Troshkinoj, T.A.Tulupovoj, etc.

Questions of customs-tariff regulation were mentioned in N.M.Artyomov, E.M.Ashmarinoj, E.J.Grachevoj, N.P.Kucherjavenko, G.P.Tolstopjatenko, N.I.Himichevoj, A.I.Khudyakov, R.A.Shepenko's works and other scientists.

Nevertheless, works of many above-named authors are based on not so not operating customs legislation of the Russian Federation. Besides, there is not studied a mechanism of distribution of customs payments between budgets of the state-participants of the Customs union, the question on the legal nature of the customs duties is not up to the end solved, the question on features of the customs duties as type of income of the federal budget of the Russian Federation practically is not studied.

As object of the dissertation the public relations developing in the course of customs-tariff regulation of foreign trade activities, and public relations arising during such regulation on execution of the budget of the Russian Federation act.

As object of research the rules of law establishing the customs duties, an order of their distribution between budgets of the state-participants of the Customs union and transfer in the federal budget of the Russian Federation act.

The dissertation purpose consists in carrying out of complex research of the mechanism of the customs-tariff regulation directed on development of theoretical positions and practical recommendations about its perfection.

Dissertation problems are:

- Studying of the legal nature of the customs duties;

- Revealing of features of the customs duties as income of the federal budget;

- Research of concept and elements of the mechanism of customs-tariff regulation within the limits of the Customs union;

- Definition of the further directions of unification of the financial legislation within the limits of Uniform economic space;

- Studying of the basic and facultative elements of legal structure of the customs duties.

Theoretical basis of the dissertation. At carrying out of research the author leant against works of leading modern representatives of a science of the financial right: N.M.Artyomov, E.M.Ashmarinoj, O.J.Bakaevoj, O.V.Boltinovoj, D.V.Vinnitsa, E.J.Grachevoj, the Island About ZHuravlevoj,

N.I.Zemljansky, M.F.Ivlievoj, A.N.Kozyrina, I.I.Kucherova, N.P.Kucherjavenko, A.A.Musatkinoj, A.G.Paulja, of this year Pepeljaeva, G.P.Tolstopjatenko, I.V.Hamenushko, N.I.Himichevoj, A.I.Khudyakov, G.G.Jachmeneva and of some other scientists.

Besides it in work works of representatives of pre-revolutionary and Soviet schools of the financial right have been analysed: E.N.Berendtsa, S.I.Ilovajsky, S.A.Kotljarovsky, D.M. Lvov, D.I.Mendeleyev, E.A.Rovinsky, N.I.Turgeneva, I.I.Janzhula.

At a writing of work the author also leant against works of representatives of the administrative, international, civil and enterprise right: H.A.Andriashina, N.G.Apresovoj, V.V. Balakin, K.A.Bekjasheva, B.N.Gabrichidze, G.K.Dmitrievoj, E.G.Moiseyev, V.G.Svinouhova, S.V.Halipova, D.V.Chermjaninova and other scientists.

The empirical base of research was constituted by positions of international treaties and agreements, laws, subordinate legislation standard legal acts, decisions, definitions of the Constitutional Court of the Russian Federation, the Supreme Arbitration Court of the Russian Federation, and also statistical data of enforcement authorities concerning customs-tariff regulation.

Methodological basis of research have constituted general scientific and chastnonauchnye knowledge methods. Use of a general scientific method of dialectic knowledge has allowed to consider the mechanism of legal regulation of customs-tariff relations in its development. Also at a writing of work the author used logic methods of the analysis and synthesis (for example, for allocation of elements of the mechanism of customs-tariff regulation), deduction and an induction (at revealing of similarity and distinctions of the customs duties and other indirect taxes). Use legallistic and logic methods promoted a formulation of separate legal concepts on a research theme.

Rather-legal method has given the chance to reveal divergence presence in the budgetary legislation of member states of the Customs union concerning customs duties reference to tax/not tax incomes of budgets.

Use of an istoriko-legal method has allowed to track process of formation and Customs union evolution.

Scientific novelty of the dissertation consists that this the first in a domestic science of the financial right complex research of customs-tariff regulation as tool finansovobjudzhetnoj politicians of the Russian Federation in the conditions of the Customs union. In work author's definition of customs-tariff regulation is offered, elements of its mechanism taking into account features of functioning of the Customs union are allocated, characteristic lines of the customs duties as income of the federal budget are revealed, the concept of the international interbudgetary transfer is developed, measures on the further perfection of the mechanism of customs-tariff regulation are offered.

Scientific novelty of the dissertation is shown in the following positions taken out on protection:

I. It is defined, that in the conditions of the Customs union Russia, Belarus and Kazakhstan should aspire to unification not only the customs, tax and currency legislation, but also the standard legal acts regulating budgetary relations, regarding reference of the customs duties and custom charges to number of tax incomes of the budget.

II. The carried out research has allowed to reveal features of the customs duties as kind of the budgetary income, namely:

1) it is one of principal views of incomes of the federal budget;

2) for the budgetary legislation classification of the customs duties is used distinct from fixed in the customs legislation;

3) legal regulation of an order of collection of the customs duties is carried out mainly on nadnatsionalnom level;

4) in the cases provided by the customs legislation of the Customs union, the customs duties come under to redistribution between budgets of the state-participants of the Customs union;

5) now at the customs duties two chief managers of incomes: Federal customs service of the Russian Federation and Federal exchequer of the Russian Federation;

6) the customs duties concern incomes of foreign trade activities;

7) according to the budgetary legislation the customs duties concern not tax incomes though on the legal nature is an indirect tax;

8) the customs duties are the income of the federal budget and do not come under to redistribution in subordinate budgets and budgets of off-budget funds;

9) the customs duties have mobile tariff rates;

10) the customs duties possess the limited object of the taxation.

III. At distribution of the sums of the customs duties between budgets of the state-participants of the Customs union there is an international interbudgetary transfer under which it is necessary to understand the means given by the budget of one state to the budget of other state in connection with performance of international agreements;

IV. The Mechanism of customs-tariff regulation in the conditions of the Customs union assumes presence of following elements:

- Uniform bodies of customs-tariff regulation, obrazuemyh on nadnatsionalnom level;

- Custom duties, and also other sources of legal regulation of an order of an establishment, introduction and collection of the customs duties;

- Is standard fixed obligatory elements of legal structure of the customs duties;

- Privileges on payment of the customs duties;

- Ways of distribution of the customs duties between the Customs union state-participants.

V. Customs-tariff regulation can be defined as set of measures of state regulation of the foreign trade activities, obligatory in standard fastening obligatory and facultative elements of import, export and other customs duties, principles and an order of their distribution between the state-participants of Customs union EvrAzEs, and also fastenings of legal bases of functioning of bodies of customs-tariff regulation with a view of protection of internal manufacturers, financial maintenance and creation of conditions for the further integration of the state-participants of Customs union EvrAzEs.

VI. Proceeding from the carried out research, it is established, that the order of calculation of the customs duties means definition:

1) the person making calculation of the tax;

2) object of the taxation;

3) the applied rate;

4) tax base;

5) currencies in which there is a calculation of the customs duties;

6) privileges;

7) the sums to coming under payment of the customs duties;

8) customs declaration filling.

VII. The carried out research has shown, that tariff preferentsii and tariff quotas - different kinds of privileges. In this connection with a view of differentiation of the given privileges it is necessary to make corresponding amendments to item 74 of the Customs code of the Customs union [2 [3] and the Agreement from 12.12.2008"About

-e

Conditions and the mechanism of application of tariff quotas ╗.

The theoretical importance of the dissertation is defined by that conclusions containing in it and positions can be used with a view of the further research of problems of legal regulation tamozhennotarifnyh relations, including developing in course of execution of the federal budget. The most significant theoretical results of the dissertation are connected with a formulation of original definition of "customs-tariff regulation╗, revealing of basic elements of the mechanism of customs-tariff regulation, comparison of the customs duties to other indirect taxes, studying of the mechanism of distribution of the customs duties between budgets of the countries - of participants of the Customs union, the analysis of the basic and facultative elements of legal structure of the customs duties. Materials and dissertation positions can be used by preparation of textbooks, manuals, comments and uchebno-methodical materials on the subject matters studying questions tamozhennotarifnogo of regulation.

The practical importance of results of the dissertation consists that they can be used normotvorcheskimi bodies of the Customs union and a legislature of the Russian Federation for the further perfection of the customs and budgetary legislation. Dissertation materials can be used at lecturing and carrying out of a practical training by the financial, budgetary, customs right and the special courses based on them.

Approbation of results of research. The dissertation is prepared, considered and discussed on chair of the financial right of the Moscow state legal university of a name of O.E.Kutafina (MGJUA). Results of research have found the reflexion in publications of the author.

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A source: Alferev Timur Pavlovich. FINANCIAL AND LEGAL REGULATION OF CUSTOMS TARIFF ACTIVITY AS A SOURCE OF THE FORMATION OF THE BUDGET OF THE RUSSIAN FEDERATION Thesis for the degree of candidate of legal sciences. Moscow 2014. 2014

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