Results 1 to 10 of about 149,633 (329)

FISCAL AND CONTROL FUNCTION OF CUSTOMS ADMINISTRATION WITH RESPECT TO THE COLLECTION OF CUSTOMS AND TAX DUTIES [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2015
Customs Administration plays an important role in protecting the fiscal interests of the European Community. Customs service, as part of the Community Customs Administration is responsible for ensuring the safety and protection of fiscal interests not ...
Adam Drozdek
doaj   +17 more sources

Taxes and Customs Duties as Instruments of Oil Rent Withdrawal to the Russian Budget Revenue [PDF]

open access: yesФинансовый журнал
For countries focused on the extraction and processing of natural resources, including Russia, the crucial task is to ensure the rational extraction and distribution of natural rent.
Dmitry Yu. Fedotov
doaj   +3 more sources

A car as an object of tax and customs duties in the Russian Federation

open access: yesВестник Северо-Кавказского федерального университета
Introduction. A car as an object of tax and customs duties in the Russian Federation is under close attention of the legislator in this area, and this interest will only grow due to an increase in the number of vehicles.
A. V. Savtsova   +3 more
doaj   +3 more sources

THE FISCAL AND CUSTOMS ADMINISTRATION TO CONTROL THE COLLECTION OF CUSTOMS DUTIES-TAX [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2015
The issues contained in this publication focuses on the basic characteristics of the structural elements of duty, for which undoubtedly include relief and duty exemptions.
Adam DROZDEK
doaj   +16 more sources

Administration of Customs Payments: International Standards for the Interaction of Tax and Customs Authorities

open access: yesФинансы: теория и практика, 2019
The authors have formulated and consistently proved the hypothesis that well-functioning interaction of tax and customs authorities is required to increase the effciency of the state revenues administration.
M. A. Ryl’skaya   +4 more
doaj   +2 more sources

The introduction of tobacco excise taxation in the Gulf Cooperation Council Countries: a step in the right direction of advancing public health [PDF]

open access: yesBMC Public Health, 2022
Background The Gulf Cooperation Council (GCC) countries relied, until recently, solely on import duties for tobacco products. The agreement for the introduction of an excise and value added tax (VAT) in 2016 and 2017, respectively, in most GCC countries,
Sofia Delipalla   +9 more
doaj   +2 more sources

Technique of Tax Rates and Customs Duties Updating as the Tool of Enterprises Innovative Activity Stimulation

open access: yesModern Applied Science, 2014
Purpose: one of the actual economic science problems is the study of the tax loading influence to the economic activity of the managing subjects which are carrying out an innovative activity. Thus an innovative activity of a business is one of the basic factors capable to provide the innovative development of the country as a whole. The article purpose
Andrey Sergeevich Nechaev   +1 more
openaire   +3 more sources

Taxes and Customs Duties as Instruments for Extracting Oil Rent into the State Budget: The Case of Russia

open access: yesJournal of Tax Reform
For countries focused on the extraction and processing of natural resources, including Russia, a crucial task is to ensure the rational extraction and distribution of natural rent. The tax model applied to natural rent should facilitate its optimal allocation to the budget without undermining the motivation of resource users to invest. This study seeks
Dmitry Yu. Fedotov, Vitaly Yu. Burov
openaire   +2 more sources

Repayment and Remission of Duty - as an Administrative Remedy- in Customs Tax Law: Issues Encountered in Praxis

open access: yes34. International Public Finance Conference, 2019
It is possible to accept return or removal over calculated or collected customs duties through repayment and remission in accordance with the articles 211 and the rest article of the Customs Code.
Özge Gök
openaire   +4 more sources

Company Income Tax, Custom and Excise Duties: A Prelude for Nigerian Economic Growth Using ARDL Approach

open access: yesJournal of Accounting Research, Organization and Economics
Objective –The main objective of this paper is to examine the effects of company income tax, customs and excise duties, and economic growth in Nigeria.Design/Methodology –The study used Auto Regressive Distributed Lag and the study covered the period between 1982 – 2022 with the aid of ex-post facto research design.Research limitations/implications ...
Taophic Olarewaju Bakare   +3 more
openaire   +2 more sources

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