FISCAL AND CONTROL FUNCTION OF CUSTOMS ADMINISTRATION WITH RESPECT TO THE COLLECTION OF CUSTOMS AND TAX DUTIES [PDF]
Zeszyty 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 +16 more sources
THE FISCAL AND CUSTOMS ADMINISTRATION TO CONTROL THE COLLECTION OF CUSTOMS DUTIES-TAX [PDF]
Zeszyty 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
The introduction of tobacco excise taxation in the Gulf Cooperation Council Countries: a step in the right direction of advancing public health [PDF]
BMC 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
Taxes and Customs Duties as Instruments of Oil Rent Withdrawal to the Russian Budget Revenue [PDF]
Финансовый журналFor 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 +2 more sources
A car as an object of tax and customs duties in the Russian Federation
Вестник Северо-Кавказского федерального университетаIntroduction. 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 +2 more sources
The privileges of the customs administration in front of the judiciary concerning the practice of judiciary and its tax case 's termination - Study in the light of the provisions of Algerian legislation - [PDF]
مجلة الاجتهاد للدراسات القانونية والاقتصادية, 2022 The proving of the commission of customs crimes is a public case, under which the Public Prosecutor's Office as a general rule has the right to direct them according to its authority to harmonize in accordance with the legislation of criminal procedures,
نادية بن ميسية
doaj +1 more source
Repentance in Customs Crimes and Misdemeanors: A Comparative Assessment
International Journal of Public Finance, 2021 Repentance provides an opportunity for those who have acted against the law. Thanks to repentance, people who have acted against the law, but who apply before the administration takes action, will be largely freed from penalties.
Metin Taş
doaj +1 more source
Strategic Initiatives for the Development of Customs Control in the State Financial Security System [PDF]
Облік і фінанси, 2021 Inefficiency of the customs regulation system, imperfection of the existing system of monitoring of export-import operations, low level of observance of budgetary discipline, shadow economy requires updating of methodical approaches to improvement of the
Nataliya Vyhovska +2 more
doaj +1 more source
Ученые записки Российской академии предпринимательства, 2023 The article reveals the main problems of the mechanism for customs regulation of the export of petroleum products: cancellation of export customs duties at the end of the «tax maneuver», dependence of export customs duties on gasoline and diesel fuel on ...
V. S. Neudakhin
doaj +1 more source
Peculiarities of customs clearance of humanitarian aid during martial law in Ukraine
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022 With the adoptiтп in 1999 the Law of Ukraine "On Humanitarian Aid", which regulates the main aspects of the circulation of humanitarian aid in Ukraine, one of the key conditions for the import of humanitarian goods was its exemption from the tax burden ...
I.M., D.O.
doaj +1 more source