Results 11 to 20 of about 149,633 (329)

Effect of Value Added Tax, Customs and Excise Duties on Nigeria Economic Growth

open access: yesInternational Journal of Managerial Studies and Research, 2016
Oliver Ikechukwu, Ubesie, M. Cyril
openaire   +2 more sources

ROYALTY PAYMENTS TO THIRD PARTIES FOR THE PURPOSE OF CUSTOMS VALUATION OF IMPORTED GOODS (STUDY OF TAX COURT DECISIONS ON IMPORT DUTIES DISPUTES)

open access: yesTransnational Business Law Journal, 2023
Royalties and license fees in this case are all payments made in connection with, among other things, patent licenses, trademark rights, and copyrights.
Ardiansyah Ardiansyah
semanticscholar   +1 more source

FORMATION OF CUSTOMS DUTIES ON TAX ELEMENTS

open access: yesBulletin of South Ural State University series Economics and management, 2022
The subject of the study is the process of legislative formation of customs duties, namely, the correspondence of the elements on which the customs duty is based to the elements of taxes in view of the identity of tax and non-tax payments in the Russian ...
A. Bobrova
semanticscholar   +1 more source

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

Implementation of Customs, Excise and Tax Provisions on the Import of Consignment Goods in Batam Free Trade Zone Area

open access: yesInternational journal of social science and human research, 2023
Along with the increasing import of consignment goods into Indonesia through online shopping, as well as to protect the domestic small and medium industries, on January 30, 2020, the government issued Minister of Finance Regulation Number 199/PMK0.10 ...
Yuswanto Yuswanto   +3 more
semanticscholar   +1 more source

Payment of import and export duties in the Republic of Moldova: analysis of customs statistics

open access: yesCulegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 2, 2023
Being in an economically developed era, the import and export from the Republic of Moldova is also constantly growing. Every day appear new rules, laws, normative acts, standards which I consider that should be known both by resident citizens as well as ...
Andreea Arceanis
semanticscholar   +1 more source

Collection of trade and customs duties in cities of the Zaporozhian Host to the tsar treasury in 1666–1668

open access: yesТорговля, купечество и таможенное дело в России в XVI–XX веках : сборник научных трудов, 2023
The paper is devoted to the consideration of the issues related to collection of customs and trade duties to the tsar treasury on the territory of the Zaporozhian Host during the period from 1666 to 1668.
A. S. Almazov
semanticscholar   +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

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

Peculiarities of customs clearance of humanitarian aid during martial law in Ukraine

open access: yesПроблеми 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

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