Results 271 to 280 of about 149,633 (329)

Status of an authorised economic operator, in the light of the new customs code of the Republic of Moldova

State, security and human rights in digital age
Goods carriage by individuals over the customs border of the Republic of Moldova is a component part of the customs procedures, which are stipulated for the customs clearance process.
P. Turcan
semanticscholar   +1 more source

Customs, excise duties and value added tax

1996
740
Michael, Michael S., Michael, Michael S.
openaire   +1 more source

Comparative Analysis and Improvement Measures for the Refund Claim Systems in National, Local, and Customs Taxes

KOREAN SOCIETY OF TAX LAW
The Amended Return/Claim for Refund system in Korea, introduced through the Basic Rules Act on National Taxes in 1994, serves as a vital legal remedy that allows taxpayers to correct over-reported tax bases or overpaid tax amounts.
Sang Yool Lee
semanticscholar   +1 more source

Customs value as a tool for combating smuggling: impact on taxation and financial revenues to the state budget

Simpozion Ştiinţific al Tinerilor Cercetători, Editia 23
The customs value is one of the key tools in the fight against smuggling and plays an important role in the tax policy of the Republic of Moldova (RM).
Anghelina Gonciar, Nadejda Chicu
semanticscholar   +1 more source

Customs Payments as a Component of the Formation of the Revenue Part of the State Budget of Ukraine under Martial Law

Business Inform
The aim of the article is to explore customs payments as a component of the revenue part of the State Budget of Ukraine under martial law conditions, as well as to outline key problems and substantiate the directions for improving the administration of ...
Anna V. Maister, Amina O. Taptunova
semanticscholar   +1 more source

INVESTIGATION OF INDIRECT TAXES AND CUSTOMS DUTY IN THE TAX SYSTEM: THE CASE OF KYRGZSTHAN

2022
In this paper, indirect taxes are examined in Kyrgyzstan fiscal system and the effects of pre-dominantly excise taxes on kyrgyzstan's economy are aimed. In the study, the Kyrgyz tax system and customs duty between fiscal system in the Kyegyz fiscal system.
openaire   +1 more source

The Customhouse as a Key Link in the Hierarchy of Customs Institutions of the Russian Empire

Customs Affairs
The article is devoted to the history of customs, which became a separate branch of public administration — a single centralized system of customs authorities, where the powers to carry out fiscal functions were granted to customs — warehouse (first ...
Gennady G. Mokrov
semanticscholar   +1 more source

ANALYSIS OF CUSTOMS REVENUE IN THE FEDERAL BUDGET OF RUSSIA FROM THE EXPORT OF FUEL AND ENERGY PRODUCTS

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
The relevance of the study is to show how customs duties act as the main regulator of foreign trade activities and form a significant part of state revenues. The article analyzes the dynamics and structure of customs duties receipts to the federal budget
G. N. Semenova, Phuoc Thinh Tran, Khanh Truong Duong, Simoes Pereira Bartolomeu Vazh   +3 more
semanticscholar   +1 more source

FISCAL TAX REVENUE AND NIGERIA ECONOMY SUSTAINABLE DEVELOPMENTALIGNING WITH UNITED NATIONS SUSTAINABLE DEVELOPMENT AGENDA

International Journal of Management Studies and Social Science Research
Good economic growth of a nation increases the capacity and supply of goods and services for the citizens in the areas of healthcare, education, social protection and basic public services.
Adegbie Folajimi Festus, Adeleke Praise Toluwalope, Oluwagbade Oluyinka Isaiah, Awotomilusi Niyi Solomon   +3 more
semanticscholar   +1 more source

Impact of Inland Tax Revenue and Import-Based Tax on GDP

Management review
This study explores the impact of inland tax revenue and import-based tax on Nepal’s GDP, focusing on the relationship between fiscal policy and economic growth.
P. Singh
semanticscholar   +1 more source