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Tax audits of customs payments

open access: yesВестник Воронежского государственного университета: Серия экономика и управление
Subject. The article examines issues related to the organisation of audits and audit methods used to validate that all customs payments were duly calculated, recorded, and paid.
Vera N. Serdyuk   +2 more
doaj   +2 more sources

Fundamentals of forecasting indicators of economic activity of executive bodies for sustainable development [PDF]

open access: yesE3S Web of Conferences, 2021
Forecasting plays a significant role in organizing the economic activities of executive authorities using the example of customs authorities, since this is associated with the ongoing policy of optimizing customs payments administered by customs ...
Chupina Zhanna   +4 more
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

EFFICIENCY OF THE CUSTOMS TAXATION SYSTEM AS A KEY COMPONENT OF UKRAINE'S FINANCIAL STABILITY IN THE CONTEXT OF WAR

open access: yesBaltic Journal of Economic Studies, 2023
The development of the customs taxation system in the course of the Russia's military aggression against Ukraine has acquired strategically important aspects since the first days of the declaration of martial law in Ukraine. The article is devoted to the
Iryna Maksymenko   +2 more
doaj   +1 more source

Administration Of Fiscal Payments In Conditions Of Reform Of Tax And Customs Policy Of Ukraine

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2020
Diagnosis of effectiveness of administration of fiscal payments to identify efficiency of changes in the system of administration of fiscal payments in the context of customs and tax reforms is carried out.
Levko Prokipchuk, Roman Galamaj
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

The Perception of Corruption Among Retailers in Central Asia and Eastern Europe During and After the 2008 Crisis [PDF]

open access: yesSocioEconomic Challenges, 2021
In this study, we examine how the 2008-2009 Global Crisis has affected the informal payments/gifts paid by retailers in Eastern Europe and Central Asia. We look at the overall incidence of bribes, the incidence of bribes in customs/imports, the incidence
Halil Dincer Kaya   +1 more
doaj   +1 more source

Customs Payments Analysis as an Object of Economic Activity of Customs Authorities: Modern Realities of Shadow Exports

open access: yesУчёт. Анализ. Аудит, 2020
The search for reserves for stabilization of Russian economy is coming to the fore in the context of the ongoing crisis. Given its raw material orientation, a significant share of which is accounted for by exports, and the high share of customs payments (
S. V. Pankova, V. S. Levin, V. V. Popov
doaj   +1 more source

Did Corruption Decrease Post-Crisis? The Case of Wholesalers across Less-Developed Economies [PDF]

open access: yesRevista de Management Comparat International, 2021
This study examines informal payments/gifts paid by wholesalers during and postcrisis periods. We find that bribes were less frequent for wholesalers in general, post-crisis.
Halil Dincer KAYA   +1 more
doaj   +1 more source

Formation of target attitudes as the basis of the concept of a multilevel economic analysis of customs payments

open access: yesИнтеллект. Инновации. Инвестиции, 2021
The article discusses the development of a set of targets for the economic analysis of customs payments. The relevance of the topic of scientific work lies in the fact that customs payments are the result of joint economic activities of economic entities
V. V. Popov
doaj   +1 more source

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