Customs duty or duty ?
AbstractThe topicality of the study “The concept of a customs debt” is useful to the substantiation of customs policy as a component of commercial community policy and of domestic fiscal policy, so that the customs tax should provide the three functions: fiscal, protectionist and negotiation. The efficiency and transparency of implementation could be partially compromised by the current artificial legislative parallelism maintained between the directly applicable Romanian and community legislations. In the last years no less than four customs codes and three implementation regulations have succeeded.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 39349.
Date of creation: 09 Jun 2012
Date of revision:
customs duty; Community Code; import; export; fraud;
Find related papers by JEL classification:
- P00 - Economic Systems - - General - - - General
- F59 - International Economics - - International Relations and International Political Economy - - - Other
- H63 - Public Economics - - National Budget, Deficit, and Debt - - - Debt; Debt Management; Sovereign Debt
This paper has been announced in the following NEP Reports:
- NEP-ALL-2012-06-25 (All new papers)
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