THE RISK - BASED APPROACH TO COMPLIANCE AND ENFORCEMENT ACTIVITIES OF CUSTOMS AUTHORITIES: THE CONCEPT AND PROBLEMS OF APPLICATION
The article reveals the risk-based approach and justifies the need for its application during control and Supervisory activities in the field of customs. The introduction of a risk-based approach to customs is designed to reduce the degree of administrative impact on business and increase the effectiveness of measures to prevent risk situations based on the selection of control objects with a high level of risk. The problems of applying the risk-based approach are considered based on the results of the administration of the subject-oriented direction used by the customs authorities of the Russian Federation