Results 11 to 20 of about 2,068 (287)

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   +3 more sources

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

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

PRACTICAL ASPECTS OF ENSURING THE FULFILLMENT OF THE OBLIGATION TO PAY CUSTOMS DUTIES AND TAXES [PDF]

open access: yesВестник Тверского государственного университета. Серия: Экономика и управление, 2021
В таможенной практике складываются различные ситуации, которые приводят к доначислению таможенных платежей, а также образованию задолженности и взиманию пеней. В случае возникновения вопросов по правильному исчислению таможенных платежей на этапе декларирования одним из способов быстрого выпуска товаров без размещения их на складе временного хранения ...
openaire   +1 more source

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

open access: yesInternational Journal of Managerial Studies and Research, 2016
exaly   +2 more sources

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

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

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

FISCAL EFFICIENCY OF ADMINISTRATION OF DUTIES UKRAINE

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2018
In the current conditions of development of European integration processes and strengthening of role of international economic relations, a significant role is played by customs policy and its effective implementation in the context of administering ...
I. V. Gontareva   +3 more
doaj   +1 more source

Tax Incentives for Arts and Cultural Organizations

open access: yes, 2023
Many countries use tax legislation as a cultural policy instrument. This includes tax incentives for arts organizations and their benefactors. This chapter analyzes what a tax incentive is, what its positive and negative sides are, and how governments ...
Hemels, Sigrid   +3 more
core   +1 more source

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