Results 1 to 10 of about 2,568 (239)

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   +19 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   +17 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]

open access: yesمجلة 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

open access: yesInternational 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]

open access: yesОблік 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

Development of the organizational structure of customs regulation of the export of petroleum products

open access: yesУченые 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

Methodological problems of determining the customs value based on the real economic meaning of transnational companies’ operations

open access: yesRUDN Journal of Economics, 2023
Modern tax systems are characterized with the need for an economically justified and legally correct determination of the tax consequences of operations carried out in the context of the use of complex ambiguous models of contractual relations (business ...
Alexey A. Artemyev   +2 more
doaj   +1 more source

Kontrola podatkowa i celno-skarbowa w czasie pandemii COVID-19 [PDF]

open access: yesEkonomia Społeczna, 2020
Celem opracowania jest spojrzenie na kontrolę podatkową i kontrolę celno-skarbową przez pryzmat rozwiązań związanych z zapobieganiem, przeciwdziałaniem i zwalczaniem COVID-19, innych chorób zakaźnych oraz wywołanych nimi sytuacjami kryzysowymi.
Adam Drozdek
doaj   +1 more source

Conflict of lien laws relating to the sale of abandoned goods carried by multimodal transport in Ethiopia

open access: yesJournal of Transport and Supply Chain Management, 2023
Background: Inland dry ports in Ethiopia serve as extended destinations for goods transported by sea, especially under the international multimodal transport system, to fulfil customs formalities.
Tesfaye B. Takele, Matiwos E. Jaleta
doaj   +1 more source

Historical aspects of the development of customs clearance on maritime transport

open access: yesJournal of Education, Health and Sport, 2020
The article is devoted to the study of the historiography of maritime transport and customs clearance. The historical aspects of the development of customs clearance in maritime transport are covered.
Timur Dzhemlikhanov
doaj   +1 more source

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