Results 11 to 20 of about 3,324 (296)

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

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

Финансы: 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, A. Yu. Kozhankov, O. G. Bobrova   +2 more
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Evasion Restriction of Customs Payments in the Field of Customs Affairs

International 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., Abdulkhakovna S.A., Makhiyanovna A.G., Nakimovich K.R., Anvarovna K.E.   +4 more
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Administration of Customs Payments: International Standards for the Interaction of Tax and Customs Authorities

Финансы: 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, S. O. Shokhin, O. G. Bobrova, A. Y. Kozhankov, N. V. Eremeeva   +4 more
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Statistical analysis of the efficiency of customs warehouses use when applying customs regimes during the period of martial law in Ukraine

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
The article is devoted to the comparative characteristics of the organization of storage of goods in customs warehouses under the «customs warehouse» regime.
S.M. Laichuk, I.R. Polishchuk, K.S. Kogut, N.V. Synytska   +3 more
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Customs Regulation in Ukraine in the Prewar and in the Wartime Periods [PDF]

Problemi Ekonomiki
The purpose of the study is to theoretically substantiate customs regulation, identify shortcomings in its functioning in the prewar and wartime periods, develop appropriate practical recommendations, search for alternatives to meet the demand for ...
Zakhozhay Kostyantyn V., Rudyk Nataliia V., Syvulska Nataliia M.   +2 more
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«Customs visa-free travel» in the fight against money laundering and optimization of customs risks

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022
Ukraine constantly continues to move towards the consolidation of economic processes with the European Union, and the issue of rapid European integration as a whole is extremely relevant.
Iryna Mykolaivna , Iryna Leonidivna , Tetiana Petrivna   +2 more
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Physical Persons as Participants in Customs Legal Relations within the Eurasian Economic Union

Московский журнал международного права, 2016
The article analyses legal foundations and variations of participation of physical persons in customs legal relations. It scrutinizes the law of the Eurasian Economic Union and the Russian Federation legislation on customs.
Sergey V. Khalipov
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Methodical Bases of an Estimation of the Current Collection of Customs Duties

Управленческое 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, Evgeny Georgiyevich Anisimov, Evgenia Sergeyevna Rodionova, Tatyana Nikolaevna Saurenko   +3 more
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The fiscal efficiency of customs payments in Ukraine [PDF]

Scientific Bulletin of the Odessa National Economic University, 2021
Досліджено фіскальну значимість і еластичність митних платежів в Україні. Визначено податкові втрати бюджету через порушення правил розмитнення товарів. Запропоновано напрями підвищення рівня надходження митних платежів до бюджету.The fiscal significance
Olga Dubovyk, Iryna Martyniuk
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