Results 21 to 30 of about 149,633 (329)

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

The costs of customs compliance in Croatia in 2001 [PDF]

open access: yes, 2004
The purpose of the paper is to show the size and the basic characteristics of customs compliance costs of importers (legal entities and small business) in the Republic of Croatia in 2001. The customs compliance costs comprise those costs that the customs
Bronic, Mihaela
core   +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

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

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

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

Pengaruh Bea Masuk dan Pajak dalam Rangka Impor (Bm dan Pdri) terhadap Total Penerimaan (Studi pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Cukai Malang Periode Tahun 2011-2015) [PDF]

open access: yes, 2016
On the basis of this research is the number of postal items abroad are not completed during the last 5 years continues to increase, while revenues Medium Customs and Excise Office Malang has increased.
Hidayat, K. (Kadarisman)   +2 more
core  

Factors Driving Battery and Solar Purchase Decision of Residents: a Behavioural Choice Experiment Using a Hybrid Discrete Choice and Latent Variable Model

open access: yesAdvanced Sustainable Systems, EarlyView.
This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour   +3 more
wiley   +1 more source

TRADE OPENNESS AND TAX STRUCTURE IN MOROCCO: EVALUATION AND IMPACTS

open access: yesInternational Journal of Economic Sciences, 2021
In the present work, we seek to empirically assess the effects of trade openness on the Moroccan tax structure. The estimations are covering the period between 1985 and 2019.
Salhi Salah Eddine   +2 more
semanticscholar   +1 more source

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