UDK: 339.5

Aleksey V. Gubin - Candidate of Economic Sciences, docent, associate professor of the department ‘Customs law and organization of the customs affairs’ of the Law Institute of the Russian University of Transport

Abstract. The performance and efficiency of the Russian customs authorities’ work are of a significant effect on many economic branches of the country, including the development of transport. The development of international trade is impossible without providing the services for the international transportation of goods. In turn, the results of providing these services are influenced by the execution of the controlling and supervisory powers of the customs authorities. The subject of the current paper is the dependence of transport services for the international transportation of goods on the performance and efficiency indicators of the Russian customs authorities’ work. Currently, there is a multidimensional system to evaluate the efficiency and effectiveness of the customs authorities’ work, which consists of several levels, including a large number of different indicators. The purpose of the paper is to consider indicators that have an impact on the transport services provided for international transportation of goods. There is a significant number of research works devoted to the problems of assessing the performance and efficiency of the customs authorities’ work. However, the impact of these indicators on the transport sector is generally not considered. Nevertheless, it is clear that the customs sphere and the transport industry are inextricably correlated and have a mutual influence. Therefore, the analysis of the performance and efficiency indicators of customs authorities’ work in the international transportation of goods is of great relevance. The paper has considered the performance and efficiency indicators of the customs authorities’ work in the road, rail, water and air transport, which is due to the peculiarities of customs operations related to certain modes of transport. Also the indicators of the work of customs authorities are of great interest. These indicators are of interest as external factors influencing the efficiency of transport services. Thus, the increase in the performance and efficiency indicators of customs authorities’ work improve the indicators of transport services in the field of international transport. When creating transport corridors, and calculating the parameters of international transportation, these indicators should be taken into account as indicators of the external environment.

UDK: 347.463:656.2

Alla V. Pavlova - Candidate of Economic Sciences, associate professor of the department 'Customs Law and Organization of the Customs Affairs' of the Law Institute of the Russian University of Transport

Abstract. Modern information technologies and technical means, together with the development of scientific and technological progress, eliminate the boundaries between technology and science and contribute to the penetration of innovation in all spheres and sectors of the economy and society. The formation of a digital economy is a strategic development goal of the Russian Federation. Various spheres and sectors of the Russian economy are going through a digital transformation based on digital technologies. Railway transport and logistics related to the field of transport and logistics are no exception. The current paper discusses the current legal and regulatory aspects governing the transport and logistics field in Russia on the example of railway transport logistics and the regulation of its digitalization. These legislative documents make it possible to carry out digital public regulation and management in order to achieve the goals and maximum effect.

UDK: 339.562.4

Elena N. Rudakova - Doctor of Political Sciences, docent, head of the department ‘Customs law and organization of the customs affairs’ of the Law Institute of the Russian University of Transport

Olga Al. Dmitrieva - Candidate of Economic Sciences, deputy director of the Law Institute on Strategy of Development, associate professor of the department of ‘Customs law and organization of the customs affairs’ of the Law Institute of the Russian University of Transport

Dmitriy Ev. Morkovkin - Candidate of Economic Sciences, associate professor of the department ‘Customs Law and Organization of the Customs Affairs’ of the Law Institute of the Russian University of Transport

Abstract. At present, Russia is an important participant in foreign economic activity, as it supplies such raw materials as oil, gas, metals, minerals, coal and timber. In addition to the implementation of export and import procedures, transit freights are carried out in Russia due to the convenient location of our country connecting Europe and Asia. The key importer of Russian raw materials is the Republic of China, which annually increases the volume of export railway freights. In conditions of general liberalization of transport processes, maintaining the regulatory role of the state for coordinating the field of transport and links of the transport chain, international transport cooperation and developing international transport ports of entry , it is necessary to take into account that when organizing export freight of raw materials one of the problems is an objective assessment of their cost and calculation of the freight fee confirmed by the permission to export goods from the customs territory of the Russian Federation, which the authors are trying to solve.

UDK: 347.463:656.2

Sergey A. Pravkin - Candidate of Law, docent, associate professor of the department 'Administrative Law, Ecological Law, Information Law' of the Law Institute of the Russian University of Transport

Vera V. Smirnova - Candidate of Law, docent, associate professor of the department 'Administrative Law, Ecological Law, Information Law' of the Law Institute of the Russian University of Transport

Abstract. The current paper discusses the mechanism of state investment management in the field of transport. Public investment management is closely connected with the establishment of a legal framework. For transport projects, this is primarily the creation of a legal framework for investment activities in transport. Currently, Russia is dominated by railway transport. Therefore, the importance of legal regulation of the entire railway infrastructure is growing significantly. The purpose of the state is to harmonize legislation, create conditions and guarantees for railway infrastructure investment, which, due to its length and significance, can become the basis for the development of the economy of the whole country.

UDK: 339.562.4

Aleksey V. Gubin - Candidate of Economic Sciences, docent, associate professor of the department 'Customs Law and Organization of the Customs Affairs' of the Law Institute of the Russian University of Transport

Abstract. The current paper discusses the problem of allocation of transport costs in the customs value of goods, which is used for their taxation by various types of customs payments and the application of customs regulation measures. Manipulations of transportation costs by foreign trade participants is one way to understate the customs value of goods. At the same time, there are difficulties to isolate the amount of transportation costs from the price actually paid or liable to be paid, if they were paid not by the buyer, but by the seller. As a result, the buyer has no documents confirming the costs. Therefore, the customs authorities, when examining the customs value of goods, refuse to deduct transportation costs upon arrival of goods to the customs territory of the Eurasian Economic Union due to the fact that the declarant cannot reasonably isolate them from the value of goods and confirm with documents. One way out of this situation is to exercise the right of the declarant to justify the inability to present the required documents, while submitting other documents and/or information confirming the right to deduct transportation costs, which should be taken into account by the customs authority. However, the final decision on the validity of these deductions is to be taken by the customs authorities, which do not always meet the needs of foreign trade participants in this issue.

UDK: 657.22:656.13

Irina Iv. Shatskaya - Candidate of Economic Sciences, docent, associate professor of the department of administrative law, ecological law, information law, Law Institute of the Russian University of Transport

Abstract. Legal regulation of the accounting at transport enterprises includes a set of federal, industry standards, recommendations and standards of an economic entity. A feature of the accounting organization at transport enterprises is that in addition to federal, industry standards, recommendations and standards of an economic entity, the accounting at transport enterprises is conducted on the basis of the acts and provisions of the Ministry of Transport of Russia. Transport enterprises, due to their specific nature, are engaged in the transportation of goods, passengers; they perform loading and unloading, preparation, forwarding and storage of cargo, which determines a number of features in the organization and maintenance of accounting. The peculiarity in the work of transport enterprises is that they use the regulatory legal documents of a cargo transportation system, which are also used by accounting departments of transport enterprises. In addition, the accountants of the transport enterprises apply the legal regulations of a more private order, such as traffic rules, rules for the technical operation of vehicles and their maintenance, etc. Proper accounting organization at transport enterprises with competent, timely compliance and execution of laws, regulations, accounting regulations, accounting policies, provisions of the Ministry of Transport of Russia, legislative and regulatory documents on which the transport system is based, will allow developing favorable conditions for goods and passengers’ transportation and will result in a stable, successful activity of transport enterprises in the future.

UDK: 332:347.463

Sergey A. Pravkin - Candidate of Law, docent, associate professor of the department of administrative law, ecological law, information law, Law Institute of the Russian University of Transport

Vera V. Smirnova - Candidate of Law, docent, associate professor of the department of administrative law, ecological law, information law, Law Institute of the Russian University of Transport

Abstract. The paper deals with the legal management mechanism of transport sector investments adjusted for the use of individual models of public-private partnership. According to the analysis of application of the existing transport, civil and investment legislation, there has been made a conclusion about drawbacks of the implementation of the public-private partnership mechanism in the transport sector adjusted for the insufficient use of fiscal policy measures. For the effective implementation of economic growth models, there has been proposed to use measures of optimal legal regulation, a budget control and incentives. Due to the purpose, there is a great need to develop a system to protect capital investments, to provide a national treatment and an investment legislation stability. According to the conducted study, there have been proposed new legal measures that increase the investment attractiveness in the transport sector due to the use of various models of public-private partnership.

UDK: 347.73:656

Ekaterina Iv. Kobzeva - Candidate of Law, associate professor of the department of theory of law and natural resource law, Law Institute of the Russian University of Transport

Abstract. Rapid development of modern technologies based on the use of a distributed registry and other informational innovations has led to the development of a fundamentally different system of economic relations, called "digital". One of the key medium-term activities of the Russian Federation is a digital economy development. At present, digitalization is a major factor in the transport infrastructure and transport service development. The issue of transport sector modernization is of a key importance in many foreign strategies to develop the digital economy. To improve digital economy, there is a great need in uniform legal provisions, and at the same time, this set of laws should not hinder the spread of innovations and progress in digital economy. The article deals with issues related to transport service changes during the transitional period to a digital economy. In order to preserve and expand market positions, many countries are trying to digitalize national economies, which causes problems in legal regulation, namely the lack of uniform legal provisions, a unified approach to financial and legal regulation in the field of digital transport services. The author has concluded that one of the key problems is that technologies are developing rapidly, and the legislation is in danger of falling behind.

UDK: 656:352(1 21)

Olga Al. Grishanova - Doctor of Economic Sciences, professor, the head of the Training and Business Center at the Chamber of Commerce and Industry of the Ivanovo Region

Svetlana An. Alekseeva - Candidate of Economic Sciences, deputy head of the department of science and innovations, the Department of Science and Technology Policy and Education of the Ministry of Agriculture of Russia

Abstract. In order to ensure the organization of transport services for the population both within rural settlements and between settlements within the boundaries of a municipal district, financial support is required by the state and municipal authorities of the carriers. Automobile passenger enterprises suffer from losses due to the low level of passenger traffic in the settlements and state regulation of prices. The pooling of financial resources is possible through inter-municipal agreements. The financial support for public motor transport in municipalities is based on the Federal Law No. 131-FZ of October 6, 2003, in which the creation of conditions for transport services to the population and the organization of transport services within the boundaries of the settlement and between settlements within the boundaries of the municipal district are of great importance nowadays.

UDK: 339.5

Olga Al. Dmitrieva - Candidate of Economic Sciences, associate professor of the department of customs law and organization of the customs affairs, Law Institute of the Russian University of Transport

Abstract. Transport support is a system of technical, technological, economic, legal and organizational elements that are interrelated. Technical elements are characterized by physical and chemical properties of goods, as well as operational parameters of vehicles. Technological elements of transport support are aimed to improve the quality of transport services while minimizing costs. Economic elements are in the methods of state regulation of foreign economic activity. The legal elements are international treaties and agreements on the use of vehicles. Organizational elements of transport support comprise information support of transport processes of foreign economic activity. Transport support of foreign economic activity is carried out through the use of certain types of transport. It is worth noting that the specific mode of transport affects the nature of transport support, which is determined by expediency and efficiency. The peculiarity of road transport is that it is one of the widely used and it allows delivering goods according to the “door-to-door” scheme, i.e. from the departure place to the destination place without loading. In the article the author has attempted to reflect the problems and recommendations to improve the customs transit procedure application in the Russian Federation during road freight transportation. It has been also described the prerequisites to implement a unified computerized transit system (ECTS), taking into account international experience and the experience of the Eurasian Economic Union. The author has analyzed foreign experience in the customs transit procedure with the automated systems.