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Conceptual provisions of interdepartmental interaction between customs and tax administrations

Vol. 31, Iss. 1, JANUARY 2025

Received: 2 November 2024

Accepted: 2 December 2024

Available online: 30 January 2025

Subject Heading: FISCAL SYSTEM

JEL Classification: H29, L88, L99

Pages: 161-177

https://doi.org/10.24891/fc.31.1.161

Dar’ya A. ARAPOVA Russian Customs Academy, Lyubertsy, Moscow Oblast, Russian Federation
d.arapova.st@yandex.ru

https://orcid.org/0009-0007-5827-2980

Subject. The article addresses interdepartmental interaction between customs and tax administrations in the context of digitalization and foreign practice of combining customs and tax administrations. Under the influence of these factors, the conceptual foundations of interdepartmental cooperation are also undergoing changes.
Objectives. The study aims at updating and systematizing the conceptual foundations of the said interaction.
Methods. The study employs general scientific methods, like collection of facts, analysis and synthesis, description, analogy, generalization.
Results. The paper examines various approaches to understanding the definition of interaction, on the basis of which the concept of interdepartmental interaction between customs and tax administrations is formulated from the point of view of its goals and objectives.
Conclusions. The paper offers a conceptual framework for the interaction of customs and tax administrations, which is relevant in the context of accelerated modernization of customs and tax administrations, taking place under the influence of digital, process, service, and cognitive concepts of administration.

Keywords: interagency cooperation, customs authorities, tax authorities, administration, fiscal payments

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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