2010 № 2

Control over custom value as a trend of state financial control development

Abstract:

The problems of state financial control improvement are studied in the article. The place of customs control in the state control system has been analyzed. In order to develop the state financial control the priority direction of customs control improvement – customs value control — has been explored and proved.

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Anna V. Agapova — Associate Professor, Department of Customs Affairs, Velikiye Luki State Agricultural Academy (Velikiye Luki, Russian Federation; e‑mail: agasl@rambler.ru).

JATS

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