Economic-political determinants of import tariff unification

The economic-political determinants of the Russian import tariff reform in 2000 − 2001 years, leading up to partial unification of the import customs duties, are considered a With this purpose the model of tariff policy definition which considers the aspiration of the government to minimize the losses of tariff incomes caused by incorrect declaring of the goods by importers is constructed in the work. It is revealed, that reception of tariff incomes was the main motive at the development of tariff policy; the following on a degree of importance were the motives connected with increase of citizens well-being and attraction of support from business lobbies. As a whole, the government has established lower rates of the tariff for the goods with higher probability of incorrect declaring, and higher rates - for the goods which otherwise could be used as a "screen" for incorrectly declared goods. At the same time significant opportunities for the further unification of import duties which can serve as perspective strategy of tariff policy during a transition period after Russian connection to WTO are kept.