IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/39349.html
   My bibliography  Save this paper

Customs duty or duty ?

Author

Listed:
  • Iacob, Constanta
  • Zaharia, Stefan

Abstract

The 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.

Suggested Citation

  • Iacob, Constanta & Zaharia, Stefan, 2012. "Customs duty or duty ?," MPRA Paper 39349, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:39349
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/39349/1/MPRA_paper_39349.pdf
    File Function: original version
    Download Restriction: no

    More about this item

    Keywords

    customs duty; Community Code; import; export; fraud;

    JEL classification:

    • P00 - Economic Systems - - General - - - General
    • F59 - International Economics - - International Relations, National Security, and International Political Economy - - - Other
    • H63 - Public Economics - - National Budget, Deficit, and Debt - - - Debt; Debt Management; Sovereign Debt

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:39349. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joachim Winter). General contact details of provider: http://edirc.repec.org/data/vfmunde.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.