МОДЕЛЬ ЕДИНОГО МЕХАНИЗМА АДМИНИСТРИРОВАНИЯ ТАМОЖЕННЫХ ПОШЛИН И НАЛОГОВ: АДАПТАЦИЯ МОДЕЛИ ДЛЯ ЕАЭС И ГАРМОНИЗАЦИЯ С МЕЖДУНАРОДНЫМИ СТАНДАРТАМИ

Abstract:
The article examines the problem of insufficient integration of customs and tax administration in the context of increasing complexity of cross-border commodity flows and increasing requirements for transparency of fiscal procedures within the EAEU. The aim of the study is to develop a theoretically sound and practically applicable model of an integrated mechanism for the administration of customs and tax payments, ensuring consistency of control procedures, increasing transparency of cross-border transactions and increasing the effectiveness of fiscal authorities in the EAEU. The methodological basis consists of systematic and institutional approaches, a comparative analysis of international practices, as well as an analysis of the regulatory framework and statistical data on the activities of customs and tax authorities. The study revealed the key limitations of the current model related to the fragmentation of information exchange and inconsistency of control procedures. Based on the generalization of international experience and standards, a model of an integrated fiscal control system for cross-border transactions is proposed, including data harmonization, the introduction of a single window mechanism, the development of a product traceability system, the formation of a single personal account of a foreign trade participant and the transition to a joint audit based on a risk management system. The practical significance of the work lies in the possibility of adapting the proposed model within the EAEU to increase the collection of fiscal payments, reduce the administrative burden on businesses and create a transparent and sustainable fiscal environment.