International Accounting

The fiscal function of customs duties: Implementation practices in Russia

Vol. 21, Iss. 4, APRIL 2018

Received: 22 August 2017

Received in revised form: 5 September 2017

Accepted: 21 September 2017

Available online: 14 April 2018

Subject Heading: Tax and taxation

JEL Classification: H27

Pages: 429–438

Sukharev A.N. Tver State University, Tver, Russian Federation

ORCID id: not available

Importance The article focuses on customs duties as a tool of the customs tariff policy and source of revenue for the Federal budget of the Russian Federation.
Objectives The research reveals the fiscal meaning of import and export duties in modern Russia.
Methods The research relies upon the systems approach, formal logic and statistical data study.
Results I review functions of customs duties in the contemporary world and demonstrate that customs duties cannot be an effective protection. The article unfolds the economic substance of export duties as a special tool of the national trade policy. I pinpoint those factors that strengthen the fiscal function of customs duties in modern Russia. The article presents statistical data on revenue for the Federal budget from customs duties in absolute and relative values. I also refer to the effect of export and import duties on the Federal budget sustainability.
Conclusions Customs duties have lost their fiscal significance, generating unsubstantial amounts of respective budgetary revenue worldwide. In the mean time, customs duties continue to be an important source of revenue for the Federal budget in Russia, with export duties on hydrocarbons accounting for a substantial percentage of the revenue, rather than import duties. Russia's economic growth will make it more sustainable.

Keywords: customs duty, import duty, export duty, federal budget, oil price


  1. Andrianov V. [Evolution of basic conceptions of economy's regulation (from the theory of mercantilism to the theory of functional economic systems]. Obshchestvo i ekonomika = Society and Economy, 2005, no. 4, pp. 3–47. (In Russ.)
  2. Ponomareva T.G., Danilko R.G., Zakharova E.V. [Genesis of mercantilism as a complementary tool of the State]. Ekonomika i upravlenie = Economics and Management, 2015, no. 8, pp. 11–14. (In Russ.)
  3. Shalashaa Z.I., Bagba A.N. [Mechanism for cross-border management of regional economy]. Fundamental'nye issledovaniya = Fundamental Research, 2013, no. 10-12, pp. 2744–2748. (In Russ.)
  4. Loseva E.S., Kaz'mina M.D. [Functions of customs duties and their influence on the federal budget revenue at the current phase of Russia's development]. Ekonomika i upravlenie: novye vyzovy i perspektivy = Economics and Management: New Challenges and Perspectives, 2016, vol. 10, pp. 161–166. (In Russ.)
  5. Reva T.M. [Customs and tariff regulation as a tool of the foreign trade policy]. Nalogi i finansovoe pravo = Taxes and Financial Law, 2010, no. 5, pp. 113–117. (In Russ.)
  6. Teslya Ya.A. [Tariffs as a tool of foreign regulation of economic affairs]. Ekonomika i menedzhment innovatsionnykh tekhnologii, 2013, no. 12, p. 28. URL: Link (In Russ.)
  7. Lindert P.H. Ekonomika mirokhozyaistvennykh svyazei [International Economics]. Moscow, Progress Publ., 1992, 514 p.
  8. Bezukladova O.S., Garashchenko E.A. [Functions of customs tariff in the Republic of Belarus]. Belorusskii ekonomicheskii zhurnal = Belarusian Economic Journal, 2006, no. 3, pp. 24–33. (In Russ.)
  9. Novikov V.E., Krainova M.V., Kruglova O.V., Chernyshevskaya E.A. Teoreticheskie i metodologicheskie osnovy formirovaniya tamozhennogo tarifa: monografiya [Theoretical and methodological principles for the customs tariff formation: a monograph]. Moscow, RTA Publ., 2015, 208 p.
  10. Egorov M.Yu. [Functions of the customs tariff in the Russian Empire in the 19th century]. Ekonomicheskii zhurnal = Economic Journal, 2010, vol. 18, no. 2, pp. 86–90. (In Russ.)
  11. Zaorskii G.V. [Export duties and their impact on investment interests]. Integral, 2007, no. 6, p. 86. (In Russ.)
  12. Maksimov A.M. [Taxes and export duties: Searching for the optimal solution]. Segodnya i zavtra Rossiiskoi ekonomiki = Today and Tomorrow of Russian Economy, 2011, no. 45, pp. 69–73. (In Russ.)
  13. Fedotov B.G. [Specifics of setting and applying the general customs tariff in the EU countries]. Finansy = Finance, 2010, no. 8, p. 44. URL: Link (In Russ.)
  14. Kuzovkin A.I. [On the influence of world price and export duty for oil in Russia on domestic prices for oil and oil products in the EEU countries]. Mikroekonomika = Microeconomics, 2017, no. 1, pp. 20–24. (In Russ.)
  15. Sinel'nikov-Murylev S.G., Idrisov G.I. [Export duty on oil: Keep it not abolish]. Neft' Rossii = Oil of Russia, 2011, no. 12, pp. 72–77. (In Russ.)
  16. Zubarev A.V., Polbin A.V. [Estimation of macroeconomic effects from the decline in oil export duty]. Ekonomicheskaya politika = Economic Policy, 2016, vol. 11, no. 6, pp. 8–35. (In Russ.)
  17. Sukharev A.N. [Macroeconomic policy oil states volatility in the oil prices]. Obshchestvo i ekonomika = Society and Economy, 2015, no. 4-5, pp. 35–43. (In Russ.)
  18. Sukharev A.N. [Problems of State savings in Russia]. Finansovyi biznes = Financial Business, 2011, no. 2, pp. 12–18. (In Russ.)

View all articles of issue


ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 21, Iss. 12
December 2018