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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">sfs</journal-id><journal-title-group><journal-title xml:lang="ru">Сибирская финансовая школа</journal-title><trans-title-group xml:lang="en"><trans-title>Siberian Financial School</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">1993-4386</issn><publisher><publisher-name>Novosibirsk State University of Economics and Management "NINH" (NGUEU)</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.34020/1993-4386-2024-1-43-48</article-id><article-id custom-type="elpub" pub-id-type="custom">sfs-465</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ФИНАНСЫ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>FINANCE</subject></subj-group></article-categories><title-group><article-title>Анализ динамики и структуры таможенных платежей в Кыргызской Республике</article-title><trans-title-group xml:lang="en"><trans-title>Dynamics and structure of customs payments in the Kyrgyz Republic</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-6808-4621</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Джолдошева</surname><given-names>Т. Ю.</given-names></name><name name-style="western" xml:lang="en"><surname>Dzholdosheva</surname><given-names>T. Yu.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Джолдошева Тамара Юлдашевна – доктор экономических наук, профессор</p><p>Scopus 57222315535</p><p>Web of Science Researcher ID: AAK 6151-2020</p><p>Publons.com/researcher/3543954</p><p>Бишкек</p></bio><bio xml:lang="en"><p>Tamara Yu. Dzholdosheva – Doctor of Economics, Professor</p><p>Scopus 57222315535</p><p>Researcher ID: AAK 6151-2020</p><p>Publons.com/researcher/3543954</p><p>Bishkek</p></bio><email xlink:type="simple">t.djoldosheva@gmail.com</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Осмонова</surname><given-names>А. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Osmonova</surname><given-names>A. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Осмонова Айнура Арыстанбековна – магистрант</p><p>Бишкек</p></bio><bio xml:lang="en"><p>Ainura A. Osmonova – undergraduate student</p><p>Bishkek</p></bio><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Кыргызский экономический университет им. М. Рыскулбекова</institution><country>Кыргызстан</country></aff><aff xml:lang="en"><institution>M. Ryskulbekov Kyrgyz University of Economics</institution><country>Kyrgyzstan</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2024</year></pub-date><pub-date pub-type="epub"><day>30</day><month>05</month><year>2024</year></pub-date><volume>0</volume><issue>1</issue><fpage>43</fpage><lpage>48</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Джолдошева Т.Ю., Осмонова А.А., 2024</copyright-statement><copyright-year>2024</copyright-year><copyright-holder xml:lang="ru">Джолдошева Т.Ю., Осмонова А.А.</copyright-holder><copyright-holder xml:lang="en">Dzholdosheva T.Y., Osmonova A.A.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://sfs.elpub.ru/jour/article/view/465">https://sfs.elpub.ru/jour/article/view/465</self-uri><abstract><p>В статье анализируются таможенные платежи в качестве существенного источника формирования доходной части государственного бюджета Кыргызской Республики и налоговых поступлений. Произведен подробный анализ динамики и структуры таможенных платежей.</p></abstract><trans-abstract xml:lang="en"><p>The article analyzes customs payments as a significant source of formation of the revenue side of the state budget of the Kyrgyz Republic and tax revenues. A detailed analysis of the dynamics and structure of customs duties was carried out.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>таможенные платежи</kwd><kwd>государственный бюджет</kwd><kwd>вывозная таможенная пошлина</kwd><kwd>таможенные пошлины с ввозимой продукции</kwd><kwd>таможенные сборы</kwd></kwd-group><kwd-group xml:lang="en"><kwd>customs payments</kwd><kwd>state budget</kwd><kwd>export customs duties</kwd><kwd>customs duties on imported products</kwd><kwd>customs duties on exported products</kwd><kwd>customs duties</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Совершенствование системы управления таможенной службы Кыргызской Республики в условиях вступления в силу таможенного кодекса ЕАЭС // Глобальная экономика и образование. 2022. Т. 2, № 4. С. 26–35.</mixed-citation><mixed-citation xml:lang="en">Dzhamalov Sh. A. 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