Formation and management of budget flows by custom’s authorities of Russian Federation

In the article there are described the problems, connected with the budgetary flours’ formation mechanism as the result of the cooperation between the customs organs and the participants VED. The author reveals the special feature of the formation of two differently directed flows of the cash resources - financial flours inputting to the federal budget and outputting to the customs authorities for their support as well as all the payments, authorized by the customs authorities dealing with the budgetary systems’ incomes. Besides there are reviewing the procedures necessary for the effective functioning of this mechanism.

budgetary and operation accounting, customs-tariffs regulation, customs incomes, customs tariff, customs’ incomes authority