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The article presents arguments substantiating the influence of tax factors on the indicators of economic efficiency of oil and gas enterprises. The paper gives an interpretation of the influence of tax, customs-tariff, and macroeconomic factors on the indicators of economic efficiency of oil refining enterprises. The authors consider and set the objectives of the influence of tax, customs-tariff and macroeconomic factors. The study provides statistics of the Ministry of Finance of the Russian Federation on the amounts of lost oil and gas revenues from the federal budget. The article considers the exchange rate as one of the key factors influencing the dynamics of macroeconomic indicators. The paper analyses the prices of “Urals” crude oil on the world oil industry markets. The authors discuss changes and modernization of the oil-refining industry.

The directions of development of customs control after release of goods have been considered. The performance indicators of structural subdivisions of the customs authority have been analyzed. The problems of customs administration, associated with the organization of control after the release of good, have been revealed. The definition of the concept of «continuous customs control» has been disclosed. The author offers measures for improving the effectiveness of customs inspections, including the development of a methodological base, the application of risk management system, interaction with other public authorities, the use of electronic technologies, which contribute to the implementation of the tasks facing the customs authorities to create effective customs control.