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Ensuring Russia’s technological sovereignty through customs instruments

https://doi.org/10.26794/1999-849X-2024-17-4-123-133

Abstract

The development of the Russian industry focused on the export of goods with high added value in modern conditions necessitates the search for new and improvement of existing customs instruments for the protection of domestic industry.

The subject of the study is customs tools used as a protective mechanism of Russian industries and a way to stimulate industrial production.

The purpose of the work is to determine the content of the concept of customs tools, to search for possible ways to protect domestic industry using customs tools. It has been established that the current import substitution measures are mainly general, vertical in nature and do not take into account the horizontal diversification of industrial production. Proposals have been formulated to clarify the concept of customs protection instruments in order to create a favorable and competitive environment for both Russian exporters and importers. The conclusion is made about the expediency of transforming state policy in terms of the application of customs and tariff regulation, in order to encourage the innovative component of the activities of economic entities.

About the Author

A. A. Kostin
Financial University
Russian Federation

Aleksey A. Kostin — Cand. Sci. (Econ.), Assoc. Prof. of the Department of Taxes and Tax Administration, Leading Researcher at the Center for Scientific Research and Strategic Consulting, Faculty of Tax, Audit and Business Analysis

Moscow



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For citations:


Kostin A.A. Ensuring Russia’s technological sovereignty through customs instruments. Economics, taxes & law. 2024;17(4):123-133. (In Russ.) https://doi.org/10.26794/1999-849X-2024-17-4-123-133

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ISSN 1999-849X (Print)
ISSN 2619-1474 (Online)