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Relevant bibliographies by topics / Imposition of customs duties

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Academic literature on the topic 'Imposition of customs duties'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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Journal articles on the topic "Imposition of customs duties"

1

Azizov, Ikromjon. "Customs and Imposition of Duties in the Emirate of Bukhara." Oriente Moderno 100, no. 1 (2020): 39–56. http://dx.doi.org/10.1163/22138617-12340226.

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Abstract The article studies the customs policy of the Emirate of Bukhara in the second half of 19th and early 20th centuries. The Islamic legislation was the legal foundation for the customs policy of the emirate, therefore the author has disclosed the Shariat regulation of the customs affairs of this state. Changes in international economic relations of the Emirate of Bukhara, as well as in traditional customs regulation of the state, which occurred after its transformation into the Russian protectorate and their consequences are important issues of this article.

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Abidin, M. Zainul, and Patria Yoga A. "The THE COMPARISON OF THE CUSTOMS DUTY AND RICE PRODUCTIVITY IN ASEAN." Customs Research and Applications Journal 2, no. 1 (2020): 71–100. http://dx.doi.org/10.31092/craj.v2i1.48.

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The purpose of this paper is to examine the customs duty to support rice productivity in the ASEAN Member States (AMS). This study uses a qualitative method. The results showed that the customs duty had supported rice productivity in AMS. The rice productivity in AMS has been improved supported by the competitiveness of domestic rice products and and supports the welfare of rice producers. Custom duties or imposition of rice tariffs protect the competitiveness of domestic rice, and maintain domestic rice price stability and encourage producer surpluses. Producer surpluses support motivation in

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Lee, Jincheol, and Son Jeong Soo. "A Study on the Imposition of Customs Duties on Digital Services under the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (GATT 1994)." Global Trade and Customs Journal 20, Issue 5 (2025): 364–71. https://doi.org/10.54648/gtcj2025065.

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Digital services are being traded internationally. Currently, there is active discussion about the imposition of customs duties on digital services, but no consensus has been reached. This study aims to propose solutions for imposing customs duties on digital services. Specifically, it suggests expanding the definition of ‘imported goods’ under the World Trade Organization (WTO) Customs Valuation Agreement to include digital services. Through this, the study seeks to ensure fairness and transparency in international trade and to realize sustainable development and fair taxation in the digital

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Yuliani, Aida Imara. "Imposing Duties and Taxes in the Context of Imports on Online Personal Shopper Service Providers." UMPurwokerto Law Review 2, no. 1 (2021): 1. http://dx.doi.org/10.30595/umplr.v2i1.9203.

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A personal shopper is an effort made by someone on personal social media and has become a trend among the public because of its ease. It is only necessary to hire someone traveling abroad and mention what goods they want will all get in hand without the hassle of going abroad. However, many of these businesses still commit fraud in practice, especially in terms of taxes. They tend to break down goods (splitting during customs checks to avoid taxes and import duties. This study aims to analyze import duties and taxes' imposition to import online personal shoppers and law enforcement efforts car

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Tryfonidou, Alina. "The Free Movement of Goods, the Overseas Countries and Territories, and the EU’s Outermost Regions: Some Problematic Aspects." Legal Issues of Economic Integration 37, Issue 4 (2010): 317–38. http://dx.doi.org/10.54648/leie2010024.

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This article will analyse how the European Union (EU)’s prohibitions on the imposition of customs duties and quantitative restrictions are applied to goods that move between the EU and its regions, countries, and territories that are situated away from continental Europe. The main aim will be to identify some of the problems and difficulties that emerge as a result of the way that the EU and its Member States have decided to delimit the scope of these prohibitions in this context and to consider possible solutions.

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Vinti, Clive. "A SPRING WITHOUT WATER: THE CONUNDRUM OF ANTI-DUMPING DUTIES IN SOUTH AFRICAN LAW." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 19 (September 22, 2016): 1. http://dx.doi.org/10.17159/1727-3781/2016/v19i0a723.

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The Agreement on the Implementation of Article VI of the General Agreement on Tariffs and Trade 1994 (Anti-Dumping Agreement), permits the imposition of anti-dumping duties for as long and to the extent necessary to counteract dumping which is causing injury subject to the proviso that they must be terminated after five years unless a sunset review has been initiated. Sunset review has the purpose of either permitting or terminating the continuation of an anti-dumping duty. This is significant because if the sunset review is not initiated prior to the expiry of the five year period, the anti-d

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Dascalescu, Florin. "Article: Annulment of Anti-dumping/Anti-subsidy Measures Imposed in Threat of Injury Investigations: Impact on Customs Cases in the European Union." Global Trade and Customs Journal 19, Issue 4 (2024): 242–50. http://dx.doi.org/10.54648/gtcj2024021.

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Based on anti-dumping (AD) and anti-subsidy (AS) rules within the World Trade Organization (WTO), WTO members are fully entitled to take action unilaterally when ‘unfair’ imports (dumped or subsidized) cause injury to the domestic producers. In the European Union (EU), the imposition of AD and countervailing duties are based on Regulation 2016/1036 and Regulation 2016/1037, respectively, which mirror the WTO standards. The cumulative conditions for the imposition of AD or AS measures under the WTO rules are similar: 1) the existence of dumping or, respectively subsidization; (2) material injur

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Paździor, Mariusz, Tomasz Wołowiec, Anna Paździor, and Marta Bojaruniec. "Development of the system of public duties. A legal and fiscal study." Journal of Modern Science 57, no. 3 (2024): 76–90. http://dx.doi.org/10.13166/jms/189565.

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Tax is a complex legal and economic category, conditioning the functioning of the state, affecting the entire economic circulation. The economic significance of the tax is related to the change in the income and property situation of the subjects paying the tribute. Payment of tax influences the decisions made by economic agents in the sphere of savings, consumer spending or economic decisions. Taxes are the primary means of collecting public revenue and financing expenditures. It should be emphasized that, from the point of view of the science of finance, any economic, legal phenomenon that h

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Wróbel, Piotr. "The Legal Position of the Dubrovnik Republic against Turkey in the 15th and Early 16th Century and Its Efforts to Introduce the So-Called “Dubrovnik Duty” in 1521." Studia Środkowoeuropejskie i Bałkanistyczne 33 (November 21, 2024): 343–54. http://dx.doi.org/10.4467/2543733xssb.24.019.20043.

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The author’s aim was to analyse the legal situation of the Dubrovnik Republic and Dubrovnik merchants operating in the lands subject to the Sultans in the 15th and early 16th centuries. The conclusion was that in the early period the position was secured individually by obtaining salvus conductus. The imposition of vassal status on the Republic by the Turks (finally in 1458) was linked to the necessity of paying tribute, but at the same time there was a uniform regulation of the status of Dubrovnik merchants. During the reigns of Mehmed II and Selim, attitudes towards the Raguzans were hostile

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PRUSA, THOMAS J., and EDWIN VERMULST. "Guilt by association: US – Measures Relating to Shrimp from Thailand and US – Customs Bond Directive for Merchandise Subject to Anti-Dumping/Countervailing Duties." World Trade Review 9, no. 1 (2010): 59–84. http://dx.doi.org/10.1017/s1474745609990231.

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AbstractThe United States's enhanced continuous bond requirement [EBR] for goods subject to anti-dumping and countervailing duties was the focus of this dispute. Because of perceived problems with its ability to collect anti-dumping duties, the US amended its bonding requirements in 2004. Under the new rules, importers were required to secure a bond for an amount equal to the cash-deposit rate in effect on the date of entry of the merchandise multiplied by the importer's value of imports from the previous year, as well as pay cash deposits equal to the amount of anti-dumping duties per entry.

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Dissertations / Theses on the topic "Imposition of customs duties"

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Cottier, Michel F. "The organisation of customs duties in Ptolemaic and Roman Egypt (circa 332 BC to AD 284 ) :." Thesis, University of Oxford, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.418848.

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Халилов, С. М. "Таможенные процедуры при перемещении товаров через таможенную границу Украины разными видами транспорта". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Khalilov.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>В работе рассматриваются теоретико-методические аспекты таможенных процедур и определяется суть таможенных формальностей при перемещении товаров через таможенную границу Украины различными видами транспорта, нормативно-правовая база, раскрываются особенности унификации принципов и стандартов осуществления таможенных формальностей в условиях евроинтеграции Украины. Раскрыт механизм осуществления таможенных процедур и проанализированы показатели эффективности осуществления таможенных процедур при п

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Герман, О. О. "Оптимізація митних формальностей у контексті асоційованого членства України в Європейському союзі". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12706.

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Кваліфікаційна робота магістра складається з трьох розділів. Об’єкт дослідження – сукупність фінансових відносин, які виникають між суб’єктами ЗЕД та державою з приводу переміщення товарів та транспортних засобів через митний кордон. У роботі розглядаються теоретичні аспекти митних формальностей та процедур у митній справі, розкриваються особливості уніфікації принципів і стандартів здійснення митних формальностей в умовах євроінтеграції України та особливості розгортання національних програм авторизованого економічного оператора як закономірного етапу розвитку митної справи у світі. Проаналіз

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Ponomarev, Jan. "Vliv vstupu České republiky do Evropské unie na celní politiku ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85952.

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This diploma thesis is focused on the customs policy of the Czech Republic as an EU Member State. The aim of the study is divided into three areas: The first objective is to characterize the changes that occurred in the Czech Republic after it became part of the single customs territory of the EU. Therefore to clearly describe the basic features of the EU customs policy - its principles, tools and techniques for customs proceedings, each customs procedures, Common Customs Tariff, etc. The second goal is to provide an overview of collecting customs duties in the territory of the Czech Republic

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Bedet, Florian. "Essai sur la définition d’un statut juridique de la procédure de dédouanement des envois postaux." Thesis, Université Paris-Saclay (ComUE), 2016. http://www.theses.fr/2016SACLS529/document.

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La thèse entreprise a pour objectif d’essayer de définir un statut juridique de la procédure de dédouanement des envois postaux. La nature juridique des envois postaux justifie un traitement douanier autonome et distinct des formalités douanières applicables aux marchandises des échanges commerciaux internationaux. Les travaux réalisés devraient tout d’abord aider à répondre aux problématiques liées aux difficultés juridiques de la définition de cette procédure de dédouanement spécifique et leurs conséquences. L’étude portera particulièrement sur le règlement des différends entre les autorités

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Mere, Roque Milagros Yesenia, and Romero David Isaías Torres. "La restitución de derechos arancelarios y su incidencia en la formalización de las MYPES exportadoras del sector pesquero en Lima y Callao, años 2017-2019." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/655195.

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Las MYPES en el Perú, representan un sector muy relevante para el crecimiento y desarrollo económico del país, puesto que se constituyen como el estrato empresarial con mayor índice en la generación de empleo. Por otro lado, el sector pesquero, es una industria que ofrece grandes oportunidades de emprendimiento y desarrollo, principalmente por que el país cuenta con una larga franja costera donde convergen dos corrientes de aguas, la corriente de Humboldt y la corriente de El Niño, haciendo de ella un sistema de alto afloramiento que permite la existencia de una gran variedad de recursos hidro

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Nascimento, Tiago Reis do. "Análise ao comércio da União Europeia para o Japão no período 2012 a 2017 no âmbito do Economic Partneship Agreement." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19799.

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Mestrado em Economia Internacional e Estudos Europeus<br>O presente trabalho irá incidir a sua análise no acordo de livre comércio entre a União Europeia ? UE - e o Japão - EU - Japan, Economic Partnership Agreement. Ambas as economias aqui analisadas enfrentam atualmente uma série de novos desafios que surgiram com a alteração do mapa geopolítico, em especial, com o surgimento de potências económicas como a China. Partindo de uma análise sobre as relações históricas, abordamos o foco económico e político de ambos os parceiros, e retiramos conclusões com a análise dos atuais fluxos de comércio

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Запорожець, О. Ф., Е. Ф. Запорожец та O. Zaporozhets. "Система адміністрування митних платежів в умовах інтеграційних процесів". Diss., Одеський національний економічний університет, 2013. http://dspace.oneu.edu.ua/jspui/handle/123456789/3977.

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Представлено комплексне дослідження теоретичних основ функціонування системи адміністрування митних платежів на відповідність ознакам класичної системи. Визначено її сутність, специфіку, цілісність елементів, функції, принципи, методи, механізм адміністрування в умовах інтеграційних процесів. Запропоновано дефініцію “системи адміністрування митних платежів” як економічної, юрисдикційної, організаційної, інституційної категорії. Формалізовано періодизацію основних етапів митно-податкового адміністрування за часів незалежності України; узагальнено міжнародний досвід адміністрування митних платеж

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Vaitkevičiūtė, Agnė. "Eksporto apribojimų draudimas laisvame prekių judėjime." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20060315_133540-33230.

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It is emphasized, that both fiscal (tariff) export restrictions and non–fiscal (non–tariff) export restrictions shall be prohibited between Member States. Fiscal (tariff) export restrictions are customs duties on exports and charges having equivalent effect. Measures having equivalent effect can be distinguished to distinctly and indistinctly applicable measures and discriminatory and non–discriminatory measures. Only discriminatory measures, which usually are distinctly applicable, are forbidden. But the possibility, that even indistinctly applicable measures can be discriminatory and distinc

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Смирнова, А. С. "Фіскальна ефективність непрямого оподаткування в Україні". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12581.

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У роботі розкривається актуальність дослідження за обраним напрямом, ставиться проблема, мета і завдання дослідження, визначаються предмет та об'єкт дослідження. У кваліфікаційній роботі розглядаються концептуальні засади непрямого оподаткування, а саме: висвітлюється сутність та визначається ретроспектива розвитку непрямих податків. Проведено моніторинг фіскальної ефективності непрямих податків та прогнозовано їх надходження до державного бюджету України на 2020-2021 роки; виявлено їх вплив на реальний сектор економіки. Розглянуто можливості податкової гармонізації вітчизняного законодавст

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Books on the topic "Imposition of customs duties"

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Jeremy, White, ed. Butterworths customs duties handbook. Butterworths, 1995.

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Indian Tax Foundation. Research Wing., ed. Customs duties in India, 1859-2001. Indian Tax Foundation, 2001.

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Japan. Japan laws and regulations concerning customs duties and customs procedures. 2nd ed. Japan Tariff Association, 1990.

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Japan. Japan laws and regulations concerning customs duties and customs procedures. Japan Tariff Association, 2002.

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Canada. Parliament. House of Commons. Legislative Committee on Bill C-37. Minutes of proceedings and evidence of the Legislative Committee on Bill C-37, an act respecting the imposition of a charge on the export of certain softwood lumber products. The Committee, 1987.

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Canada. Parliament. House of Commons. Legislative Committee on Bill C-37. Minutes of proceedings and evidence of the Legislative Committee on Bill C-37, an act respecting the imposition of a charge on the export of certain softwood lumber products. The Committee, 1987.

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Barbuda, Antigua and. Customs Duties Act 1993: Consumption Tax Act 1993. Printed at the G.P.O., Antigua and Barbuda, 1993.

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C, Bentley Philip Q., and Cunnane Joseph, eds. Dumping and subsidies: The law and procedures governing the imposition of anti-dumping and countervailing duties in the European Community. 3rd ed. Kluwer Law International, 1996.

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Mehta, Makrand. History of international trade and customs duties in Gujarat. Darshak Itihas Nidhi, 2009.

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MDC Sdn. Bhd. Research and Customs Updating Service Dept., ed. The alphabetical index 2009 to the customs duties order. 2nd ed. MDC Publishers, 2009.

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Book chapters on the topic "Imposition of customs duties"

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Green, Ewen. "Preferential Customs Duties." In Imperial Fiscal Reform. Routledge, 2022. http://dx.doi.org/10.4324/9781003101468-9.

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Green, Ewen. "Preferential Customs Duties." In Imperial Fiscal Reform. Routledge, 2022. http://dx.doi.org/10.4324/9781003101468-13.

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Kerikmäe, Tanel, and Sandra Särav. "Article 30 [Prohibition of New Customs Duties or Charges Having Equivalent Effect]." In Treaty on the Functioning of the European Union - A Commentary. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-43511-0_31.

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"TFEU." In The EU Treaties and Charter of Fundamental Rights: A Commentary, 2nd ed., edited by Manuel Kellerbauer, Marcus Klamert, and Jonathan Tomkin. Oxford University Press, 2024. http://dx.doi.org/10.1093/law/9780198913689.003.0372.

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Abstract This chapter discusses Article 201 TFEU, which deals with possible distortions caused by the Overseas Countries and Territories (OCTs) that apply duties below the Common Customs Tariff to third-country goods. It highlights Article 200(1) TFEU that prohibits the imposition of duties on imports originating in the OCTs. It also mentions third-country goods of which the OCTs do not make part without being subject to the payment of the difference between the duties set by the OCT and the Common Customs Tariff. The chapter details how a Member State (MS) may request the Commission to propos

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De Jong, E. H. "Customs Duties." In Encyclopedia of Soviet Law. Brill | Nijhoff, 1985. https://doi.org/10.1163/9789004635562_118.

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"Customs Duties." In The East African Tax System. Mkuki na Nyota Publishers, 2015. http://dx.doi.org/10.2307/j.ctvh8r2p3.12.

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"Customs and Duties." In P.R.C. Laws for China Traders and Investors. Routledge, 2018. http://dx.doi.org/10.4324/9780429428951-9.

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Fabio, Massimo. "Chapter 8 – Customs Duties." In Transfer Pricing and Business Restructurings. IBFD, 2009. http://dx.doi.org/10.59403/6c2peh011.

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Woods, Lorna, Philippa Watson, and Marios Costa. "17. Customs union." In Steiner & Woods EU Law. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198795612.003.0017.

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This chapter examines the creation of the customs union to ensure free movement of goods within the European Union, discusses the relevant provisions of the Treaty on the Functioning of the European Union (TFEU), and considers the prohibition on customs duties and on discriminatory taxation. It explains that the prohibition on discriminatory taxation serves to prevent Member States from circumventing the prohibition on customs duties by discriminating against imports via their internal taxation system. The chapter also highlights criticisms of the Court of Justice’s (CJ) approach to customs du

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Lyons QC, Timothy. "The Valuation of Goods." In EU Customs Law. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198784029.003.0008.

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Customs duties, as we saw in Chapter 5 above, may be specific or imposed on an ad valorem basis. Uniformity of treatment has been achieved in relation to specific duties by use of supplementary units, units of account, and the euro. In relation to ad valorem duties, however, uniformity of treatment is ensured by establishing a uniform basis for valuing the goods in question. As the Court of Justice has put it:

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Conference papers on the topic "Imposition of customs duties"

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"ACTUAL PROBLEMS OF PAYMENT OF CUSTOMS DUTIES." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-2-644/647.

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Almazov, Alexander S. "Collection of trade and customs duties in cities of the Zaporozhian Host to the tsar treasury in 1666–1668." In Торговля, купечество и таможенное дело в России в XVI–XX веках. ИПЦ НГУ, 2023. http://dx.doi.org/10.31518/tktdr-35-2023-03.

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The paper is devoted to the consideration of the issues related to collection of customs and trade duties to the tsar treasury on the territory of the Zaporozhian Host during the period from 1666 to 1668. The author analyzes the question of how the system of collecting duties changed after they were redirected to the tsar treasury as a result of a tax reform. Besides that, special attention is paid to information about customs heads (“tamozhennye golovy”) and tselovalniks, the principles of collection as well as the share of duties in the total income of Russian voivode administrations in Ukra

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Dolgova, Mariya V., and Vladimir E. Novikov. "Improvement of customs and tariff regulation as a factor of sustainable development." In Sustainable and Innovative Development in the Global Digital Age. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcsebm.kqvi8510.

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The paper discusses the role of prices and customs tools in maintaining a competitive environment, reveals their interaction in the economic mechanism of Russia. The need for more and more complete satisfaction of social needs underlies the competitive struggle between countries for limited global resources. One of the ways of this struggle is international trade, by which each country should strive to export as many goods as possible with high consumer properties, requiring to use highly skilled labor, enabling to maximize economic benefits. Meantime, it becomes necessary to regulate the impo

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Berghe, Nadejda. "Administration of fiscal revenues by the customs service of the Republic of Moldova." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.42.

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Fiscal collections administered by the Customs Service have the largest share in the total of taxes and fees levied in the National Public Budget. These receipts are represented by import-export rights that are collected by the customs authority when goods are introduced or removed from the customs territory of the Republic of Moldova and which, according to the provisions of the Customs Code, include: customs tax, tax for customs procedures, value added tax, excise duties and any other sums due to the state for the import of goods, collected by the customs institution. The purpose of the pape

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Menshchikov, Aleksandr Dmitrievich. "Excise duties when moving goods across the customs border: significance, features, difficulties." In All-Russian scientific conference, chair Natalia Iurevna Tarasova. Publishing house Sreda, 2024. http://dx.doi.org/10.31483/r-112108.

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Cebanu, Svetlana. "The financial role of the revenues collected by the customs service from the Republic of Moldova." In Simpozion Ştiinţific al Tinerilor Cercetători, Ediţia a 21-a. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/sstc.v2.20.

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The revenues collected by the Customs Service of the Republic of Moldova belong to the category of indirect taxes and contribute significantly to the procurement of the necessary budget revenues. In this regard, the research aims to analyze the role of customs duties in the process of accumulating state budget revenues. Therefore, the financial role of the revenues collected by the Customs Service is freely perceivable, namely by the fact that these revenues contribute to an extent of more than 50% to the generation of State Budget resources.

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Arceanis, Andreea. "Payment of import and export duties in the Republic of Moldova: analysis of customs statistics." In Simpozion stiintific al tinerilor cercetatori, editia 20. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/9789975359030.24.

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Being in an economically developed era, the import and export from the Republic of Moldova is also constantly growing. Every day appear new rules, laws, normative acts, standards which I consider that should be known both by resident citizens as well as non-residents. It is already known that the introduction and removal of goods on the territory of the Republic of Moldova by individuals it is necessary to pay the import and export duties, which contains several taxes. So the Customs Service is the one that ensures compliance with customs and tax legislation and contributes to measures to prot

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Liseitsev, Dmitry V. "Customs duties in the European part of the Moscow State in the 1620s–1640s: general trends and regional specifics." In Торговля, купечество и таможенное дело в России в XVI–XX веках. ИПЦ НГУ, 2023. http://dx.doi.org/10.31518/tktdr-35-2023-02.

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The article is devoted to the reconstruction of customs revenue in the Moscow state during the reign of Mikhail Fedorovich Romanov. The available data allow us to fix the slow growth of customs duties by the middle of the 17th century. However, this growth was not regular. Its pace differed in the 1620s and 1630s. While some regions were experiencing an economic downturn, there was an undoubted surge in economic activity in the cities on the way to Siberia.

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Sotskyi, A. M. "Problematic aspects of refunding erroneously and/or overpaid customs duties from the budget." In MODERN ACHIEVEMENTS IN LEGAL SCIENCE AND PRACTICE. Baltija Publishing, 2025. https://doi.org/10.30525/978-9934-26-558-7-19.

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Chirița, Ariadna. "The need for continued tax reforms in the Republic of Moldova in the context of integration into the European Union." In Simpozion Ştiinţific al Tinerilor Cercetători, Ediţia a 21-a. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/sstc.v2.13.

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Integration into the European Union requires a series of reforms, including in the fiscal field, which ensure convergence with European standards and the elimination of discrepancies. The national tax administration is responsible for administering taxes and duties, as well as managing other state budget revenues, including customs duties, property taxes, local taxes, and other taxes and contributions. The acquis communautaire represents the entirety of common rights and obligations arising from the status of a member state of the European Union, including those relating to consolidated admini

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Reports on the topic "Imposition of customs duties"

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Banga, Karishma, and Alexander Beyleveld. Are Trade Rules Undermining Taxation of the Digital Economy in Africa? Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.007.

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African countries are currently considering provisions in the AfCFTA and at the WTO to liberalise digital trade. As they face mounting fiscal pressures, it is imperative that they beware the implications of digital trade provisions for their ability to tax their digital economy. In this paper, we develop a comprehensive framework for analysing the impact of trade rules on tax regimes in the digital economy, with a focus on Kenya, Rwanda, and South Africa. We explore how trade rules ostensibly shape tax policies and their implications for revenue generation. By examining rules regulating trade

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Mayega, Jova, Ronald Waiswa, and Jane Nabuyondo. How Clean is Customs Data? Data Management in Uganda Revenue Authority. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.082.

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This paper assesses the accuracy and completeness of import and export data in the Uganda Revenue Authority's ASYCUDA World system. It focuses on (1) identification details for importers/exporters, (2) consistency with value-added tax (VAT) and income tax returns, and (3) alignment with international databases. Significant data quality gaps are found, especially in exports data and imports under simplified regimes and customs duty exemptions. Notably, export data, particularly under the single customs territory (the East Africa region), is of poor quality, with untraceable exporter details and

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Banga, Karishma, and Alexander Beyleveld. Are Trade Rules Undermining Taxation of the Digital Economy in Africa? Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2024.013.

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In the face of emerging and new digital business models, countries are facing a political and technical choice of adapting the existing taxation instruments of corporate income tax (CIT) and value added tax (VAT) or creating new ones, such as digital services taxes (DSTs) and customs duties on electronic transmissions (CDETs). Countries have the potential to tax the digital economy through a combination of at least these four measures, which can be incorporated into their industrial policy and revenue collection strategies

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Carlos, Jean Clarisse, Jovito Jose Katigbak, and Jill Angeli Bacasmas. Analysis of the Cross-Border E-Commerce Environment for Philippine Women-led MSMEs: Challenges and Opportunities. Philippine Institute for Development Studies, 2022. https://doi.org/10.62986/dp2022.40.

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Operationalizing a SWOT (strengths, weaknesses, opportunities, and threats) framework to process data gathered from an adapted diagnostic toolkit entitled "Women-Owned Businesses in Cross-border E-commerce: a Diagnostic Toolkit," this study reveals that regional and national policy landscapes have put utmost interest in promoting and fostering an enabling environment for women-led micro, small, and medium enterprises and digitalization. However, there are gaps in public-private sector coordination, access to enabling and support programs such as financing and capacity building, awareness due t

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Serafica, Ramonette, Francis Mark Quimba, and Janet Cuenca. Costs and Benefits of New Disciplines on Electronic Commerce. Philippine Institute for Development Studies, 2020. https://doi.org/10.62986/dp2020.46.

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In January 2020, the Philippines joined the World Trade Organization Joint Statement Initiative on E-commerce which seeks to develop a multilateral agreement on trade-related aspects of e-commerce. This paper explores the costs and benefits of possible trade disciplines, particularly the moratorium on customs duties on electronic transmissions. Based on estimates of digitizable products, the foregone revenue of a moratorium represents about 0.10 percent and 0.65 percent of national government revenues using the average MFN rate and the bound tariff rate, respectively. Estimates based on broade

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Kira, Beatriz, Rutendo Tavengerwei, and Valary Mumbo. Points à examiner à l'approche des négociations de Phase II de la ZLECAf: enjeux de la politique commerciale numérique dans quatre pays d'Afrique subsaharienne. Digital Pathways at Oxford, 2022. http://dx.doi.org/10.35489/bsg-dp-wp_2022/01.

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Realities such as the COVID-19 pandemic have expedited the move to online operations, highlighting the undeniable fact that the world is continuing to go digital. This emphasises the need for policymakers to regulate in a manner that allows them to harness digital trade benefits while also avoiding associated risk. However, given that digital trade remains unco-ordinated globally, with countries adopting different approaches to policy issues, national regulatory divergence on the matter continues, placing limits on the benefits that countries can obtain from digital trade. Given these disparit

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Jones, Emily, Beatriz Kira, Anna Sands, and Danilo B. Garrido Alves. The UK and Digital Trade: Which way forward? Blavatnik School of Government, 2021. http://dx.doi.org/10.35489/bsg-wp-2021/038.

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The internet and digital technologies are upending global trade. Industries and supply chains are being transformed, and the movement of data across borders is now central to the operation of the global economy. Provisions in trade agreements address many aspects of the digital economy – from cross-border data flows, to the protection of citizens’ personal data, and the regulation of the internet and new technologies like artificial intelligence and algorithmic decision-making. The UK government has identified digital trade as a priority in its Global Britain strategy and one of the main sourc

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