Results 11 to 20 of about 2,497 (257)

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

Evasion Restriction of Customs Payments in the Field of Customs Affairs

open access: yesInternational Journal of Criminology and Sociology, 2022
The main aim of the study is to analyze the basic problem of evading customs payments, which entails serious financial losses for the state budget. The article seeks to discuss the problematic issues of criminal liability for evading payment of customs duties levied on an organization or an individual, as a type of customs crime.
Gazinurovna K.R.   +4 more
openaire   +1 more source

Administration of Customs Payments: International Standards for the Interaction of Tax and Customs Authorities

open access: yesФинансы: теория и практика, 2019
The authors have formulated and consistently proved the hypothesis that well-functioning interaction of tax and customs authorities is required to increase the effciency of the state revenues administration.
M. A. Ryl’skaya   +4 more
doaj   +1 more source

THE CUSTOMS POLICY OF THE STATE THROUGH THE PRISM OF INCENTIVES AND RESTRICTIONS

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2018
The article examines the place of the customs policy in the state financial policy. It has been established that the state’s customs policy is interrelated with the tax and budget policy of the state, because at the expense of customs payments (which ...
V. Tyschenko   +3 more
doaj   +1 more source

Methodical Bases of an Estimation of the Current Collection of Customs Duties

open access: yesУправленческое консультирование, 2018
In the article the methodical bases of the current assessment process of collection of customs payments. The assessment is based on indicators of volume, completeness and relative cost of their collection.
Vladimir Georgievich Anisimov   +3 more
doaj   +1 more source

SOME FEATURES OF DEVELOPMENT IN THE AGRICULTURAL POLICY WESTERN BALKAN CANDIDATES FOR MARKET ACCESS IN THE EU [PDF]

open access: yesEkonomika Poljoprivrede (1979), 2019
The agricultural policy of Western Balkan countries in the process of accession to the European Union market is characterized by high volatility, which is expressed in terms of the applied instruments and measures as well as the product concerned.
Zoran Simonović   +2 more
doaj   +2 more sources

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

Peasant Servitude in Mediaeval Catalonia [PDF]

open access: yesCatalan Historical Review, 2013
The essay looks at the late-mediaeval serfs in Catalunya Vella who were known as remences, peasants tied to the land they occupied and to their lords by the necessity to “redeem” themselves from servitude in order to obtain the freedom to move away. They
Paul Freedman
doaj   +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

STATUS, EVALUATION AND DIRECTIONS OF DEVELOPMENT OF CUSTOMS CONTROL AFTER RELEASE OF GOODS

open access: yesВестник университета, 2019
The directions of development of customs control after release of goods have been considered. The performance indicators of structural subdivisions of the customs authority have been analyzed.
Z. Rudneva
doaj   +1 more source

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