Abstract
The purpose of the study is to determine the levels of state regulation of the economy in order to determine the place of its tax regulation in terms of customs payments. When writing the article, methods such as generalization, comparison, expert assessment and system analysis were used. The following three main developments can be distinguished as the main results: levels of state regulation of the economy with emphasis on tax regulation in terms of customs payments, determination of the main methods and tools in this field of knowledge. Thus, the author identifies four levels of state regulation, namely: Mega level “State regulation of the economy”, macro level “State regulation of international trade”, meso level “Tax regulation of the economy”, micro level “Tax regulation of the economy in terms of customs payments”. For the effective implementation of the fourth level, the author proposes to classify the methods of tax regulation in terms of customs payments into the following: administrative, integrated and economic; and tools, he suggests dividing into general, specific and other tools.
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Sidorova, E.Y., Goncharenko, L.I. (2020). Tax Regulation of Customs Payments in the State Policy of Russia. In: Bogoviz, A., Ragulina, Y. (eds) Industry Competitiveness: Digitalization, Management, and Integration. ISCI 2019. Lecture Notes in Networks and Systems, vol 115. Springer, Cham. https://doi.org/10.1007/978-3-030-40749-0_76
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DOI: https://doi.org/10.1007/978-3-030-40749-0_76
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