Results 21 to 30 of about 325,048 (313)

Future competencies and personnel training for customs authorities: Regional aspect [PDF]

open access: yesE3S Web of Conferences, 2023
The educational subsystem is recognized as the most important driving force of regional socio-economic development. The policy of the Government of the Tyumen Region is aimed at promoting the development of international relations, expanding foreign ...
Elfimova Olga   +3 more
doaj   +1 more source

CUSTOMS PAYMENTS: TRENDS IN THE DEVELOPMENT OF CUSTOMS ADMINISTRATION IN RUSSIA IN THE FRAMEWORK OF THE EURASIAN CUSTOMS UNION (EACU)

open access: yesФинансы: теория и практика, 2018
The authors put forward and consistently proved the hypothesis that changes in the structure of international trade (the development of electronic commerce, the active implementation of electronic cross-border payments), its legal regulation (the WTO ...
M. A. Ryl’skaya   +2 more
doaj   +1 more source

IMPROVING CUSTOMS ADMINISTRATION TOOLS IN THE CONTEXT OF INCREASING FEDERAL BUDGET REVENUES

open access: yesВестник Северо-Кавказского федерального университета, 2022
The article considers the possibilities of increasing the revenue of the budget system based on the modernization of the current system of customs administration.
A. Belyaev
doaj   +1 more source

digital technologies for payment of customs payments administered by customs authorities

open access: yesRussian Journal of Management, 2022
The paper is devoted to the analysis of the current state of the level of digitalization of customs payments, the administration of which is entrusted to the customs authorities. In particular, this work is devoted to the study of the expediency and effectiveness of administration through digitalization of customs payments.
Nika Lagvilava, Elena Balalova
openaire   +1 more source

The Tax Avoidance Industry: Accountancy Firms on the Make [PDF]

open access: yes, 2013
The focus of the paper is upon the financial sector and, more specifically the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as `tax planning?. Commenting upon some of the ?entrepreneurial?
Sikka, P, Willmott, H
core   +1 more source

Actual problems of customs classification (on the example of Foreign Economic Activity Commodity Nomenclature of the Eurasian Economic Union)

open access: yesПравоприменение, 2019
The subject. The article is devoted to the main problem of customs classification on the example of Foreign Economic Activity Commodity Nomenclature (FEACN) of the EAEU.
Anna F. Algazina
doaj   +1 more source

Analysing the practice of customs control after the release of goods in the Russian Federation

open access: yesВестник Воронежского государственного университета: Серия экономика и управление
Subject. Theoretical and practical issues related to customs control carried out by customs control authorities after the release of goods into free circulation. Objectives.
Oleg N. Golovinov   +2 more
doaj   +1 more source

Internal audit in customs administrations

open access: yesУчёт. Анализ. Аудит, 2023
In recent years, in our country, as well as throughout the rest of the modern world, global changes are taking place driven by the development of high-tech platforms that ensure the sustainable development of various sectors of activity, including public
G. V. Glazkova
doaj   +1 more source

China's intellectual property rights commitments in the WTO: legal and economic implications [PDF]

open access: yes, 2018
This article assesses the compliance of China's domestic laws in the area of intellectual property rights protection with the WTO Agreement on Trade-Related Intellectual Property Rights (TRIPS), which China obliged to accept upon its entrance into the ...
Fojtíková, Lenka
core   +1 more source

ELECTRONIC CUSTOMS AS THE MAIN VECTOR OF CUSTOMS AUTHORITIES DEVELOPMENT IN THE CONTEXT OF DIGITALIZATION OF THE RUSSIAN ECONOMY

open access: yesВестник университета, 2020
The essence, purpose and concept of electronic customs have been considered. According to the results of the analysis of regulatory legal acts and scientific literature, a conclusion about the absence of a system concept of electronic customs has been ...
A. V. Sal’nikova, M. A. Chernova
doaj   +1 more source

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