On Leading Practices of Preliminary Notification in the Interaction of Customs Authorities and Business Structures
https://doi.org/10.35854/1998-1627-2021-10-804-815
Abstract
Aim. The presented study aims to identify the key features of best practices in the organization of advance notification by analyzing advance notification practices in the European Union (EU) and Japan.
Tasks. The authors analyze the organization of advance notification in the EU and Japan, identify the key features of best practices in the organization of advance notification, and formulate recommendations for Russian customs authorities.
Methods. This study uses general scientific methods (analysis, synthesis, comparison) and special scientific methods (legal analysis, process analysis).
Results. In the process of analyzing advance notification practices in the EU and Japan, the key features of best practices in the organization of advance notification are identified and described.
Conclusions. Recommendations for the development of advance notification in Russia are formulated: to increase the number of factors used to determine the content of advance information provided on a mandatory basis. An attempt is made to develop methodological recommendations for verifying information at the stage of advance notification.
About the Authors
O. V. Vardanyan
St. Petersburg University of Management Technologies and Economics
Russian Federation
Russian Federation
Ovsep V. Vardanyan, Postgraduate Student
44A Lermontovskiy Ave., St. Petersburg 190103
T. N. Kosheleva
St. Petersburg University of Management Technologies and Economics
Russian Federation
Russian Federation
Tat'yana N. Kosheleva, D.Sci., Ph.D. in Economics, Associate Professor, Professor of the Department of Economics and Management of Socio-Economic Systems, Corresponding Member of International Higher Education Academy of Sciences (IHEAS)
44A Lermontovskiy Ave., St. Petersburg 190103
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28.
Review
For citations:
Vardanyan O.V., Kosheleva T.N. On Leading Practices of Preliminary Notification in the Interaction of Customs Authorities and Business Structures. Economics and Management. 2021;27(10):804-815. (In Russ.) https://doi.org/10.35854/1998-1627-2021-10-804-815
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