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The Regulating Function of the Customs Duty as the Means of Financial Safety
Razgildieva Margarita

Doctor of Law

Professor of the Department of Financial, Banking and Customs Law at Saratov State Law Academy

410056, Russia, Saratovskaya oblast', g. Saratov, ul. Chernyshevskogo, 104, kab. 206

Razgildieva@yandex.ru

Abstract.

The subject of the research is the regulating and fiscal functions of the customs duty. The aim of appealing to this topic is that there is a need to clarify legal aspects of the regulating function of the customs duty. This is a widely used term in the law doctrine but at the same time it still lacks a developed concept and definition. Razgildieva makes an attempt to answer the questions about sufficiency of economic and theoretical models in the definition of the regulating function of the customs duty for legal science as well as the legal form of that function. The researcher has applied research methods that are based on the dialectical theory of knowledge: formal law (analysis, synthesis, generalisation, deduction, induction), systems approach, and structural-functional analysis. Economic and theoretical definitions of the regulating function do not cover the legal aspects and peculiarities of the customs and therefore are not sufficient for developing theoretical and practical recommendations for establishing and collecting such fiscal payments. The researcher suggests to view the regulating function in terms of the main (fiscal) function of the customs duty. The regulating function is executed when the fiscal function is not applicable any more, i.e. when particular categories of payers are relieved from paying it. The main task of the regulating function of the customs duty as a specific legal means of fulfilling the basic principles of the tax regulation: economic feasibility of imposed duties, and the balance between public and private interests during their imposing and collection. The fiscal function of the customs duty is meant to satisfy the public interest by developing public funds, and the regulating function satisfies the private interest by relief from the customs duty whenever there are no economic grounds for collecting it. 
 

Keywords: functions of finance, taxation purposes, economic validity of the taxation, financial safety, fiscal function, the regulating function, tax functions, balance interests, Functions of the customs duty, threats of financial safety

DOI:

10.25136/2409-7802.2018.3.27222

Article was received:

23-08-2018


Review date:

24-08-2018


Publish date:

26-08-2018


This article written in Russian. You can find full text of article in Russian here .

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