Results 261 to 270 of about 149,633 (329)

III. Customs, Excise Duties and Value Added Tax

International and Comparative Law Quarterly, 1995
The last note 1 on this subject recorded that the Commission's proposals for the definitive VAT system (initially envisaged to be presented before 31 December 1994) were still awaited.
Michael, Michael S., Michael, Michael S.
openaire   +2 more sources

Application of Autoregressive Distributed LAG Models to Evaluating Malawi’s Tax Revenue Productivity and Tax Administration Reform

African Multidisciplinary Tax Journal, 2023
This analysis demonstrates the application of autoregressive distributed lag (ARDL) models to gauge tax revenue performance in both the short term and the long term, as well as how to incorporate dummies to gauge changes following a popular semi ...
Isaac Yamikani Chilima
semanticscholar   +1 more source

I. Customs, Excise Duties and Value Added Tax

International and Comparative Law Quarterly, 1998
The last note1on this subject recorded that the Commission's proposals for the definitive VAT system (initially envisaged to be presented before 31 December 1994) were still awaited.
Karl Newman, Michael Michael, Arnold Ridout   +2 more
openaire   +1 more source

I. Customs, Excise Duties and Value Added Tax

International and Comparative Law Quarterly, 1996
The enlargement of the European Union from 1 January 1995 by the accession of Austria, Finland and Sweden inevitably necessitated amendments to much Community legislation ...
Karl Newman, Michael Michael
openaire   +1 more source

Digital modeling of customs duties and tariffs

National Interests Priorities and Security
Subject. This article considers customs duties and tariffs as one of the key trends in the current global trade. Objectives. The article aims to conduct a digital data analysis on the tax and tariff policy of the USA, and justify the possibility of its ...
I. D. Grachev, Sergei N. Larin, N. V. Noakk   +2 more
semanticscholar   +1 more source

THE INFLUENCE OF THE LEGAL NATURE OF CUSTOMS DUTIES ON THE ORGANIZATION OF ACCOUNTING AND CONTROL IN THE CONTEXT OF LEGISLATIVE TRANSFORMATION

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
The article is devoted to the role of customs duties in the economy of the state in the context of the transformation of legislation, the place of customs duties in the system of the federal budget of the country is determined.
E. E. Koba
semanticscholar   +1 more source

IoT Data Mining of Air Cargo for Autonomous Artificial Intelligent Raising of Import Duties by Revenue and Customs

2025 6th International Conference on Computer Vision and Data Mining (ICCVDM)
The vision presented by OECD’s Forum on Tax Administration proposes a digital transformation of tax administration by embedding tax collecting process into the everyday activities that taxpayers use to service their needs rather than being an add-on ...
Kareem Ali, Georgios Ioannou, Panos Lovieris, John Cosmas, M. Taylor, Georgios Dimitrakakis, Edward Chome, Sahin Mete, Taskin Kizil, Semih Çelik, Betül Bulut   +10 more
semanticscholar   +1 more source

The Tax Status of Customs Duty: The Search for Consensus in the Russian Empire

Customs Affairs
The online article is devoted to the history of customs, which emerged as an independent type of government regulation, which made it possible to develop a conceptual model of customs duties by the middle of the 19th century, in particular, to identify ...
Gennady G. Mokrov
semanticscholar   +1 more source

The influence of roman law on the regulation of tax and customs relations in the medieval colonies of the Genoese Republic in the territory of modern southern Ukraine (1266–1475)

Uzhhorod National University Herald. Series: Law
The article is devoted to the study of the reception of Roman law in the field of tax and customs regulation in the medieval colonies of the Genoese Republic, which existed in the territory of modern southern Ukraine between 1266 and 1475.
O. Havrylenko
semanticscholar   +1 more source

Conflicting Interests of Authorities in Platform Policy? A Comparative Analysis of Legal and Regulatory Frameworks in the field of VAT, Customs and Competition law

Social Science Research Network
This article explores the growing tension between EU tax/customs enforcement and competition law in the context of digital platforms. While platforms such as online marketplaces are increasingly tasked with collecting VAT and, under proposed reforms ...
P. Jansen, Merkx Madeleine
semanticscholar   +1 more source