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"CUSTOMS CONTROL"
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Development of customs control in the system of ensuring the financial security of a country
The paper is devoted to developing customs control in the system of ensuring a country’s financial security. The purpose of the study is to form ways of developing customs control in the system of ensuring a country’s financial security using the methodological tools of gap analysis to identify, assess and eliminate strategic gaps caused by non-fulfillment of planned indicators of customs revenues to the consolidated budget. The study is conducted on the example of Ukraine. In the course of the study, the causes of strategic gaps are identified, and strategic initiatives are formed to develop customs control in the country’s financial security system, which are related to the structure of its mechanism. Implementing the proposed strategic initiatives will contribute to the growth of the country’s economy and its entry into the European Economic Area; development of mutually beneficial forms of cooperation with other countries; elimination of the negative impact of external and internal threats on the financial security system.
Journal Article
Reform by numbers : measurement applied to customs and tax administrations in developing countries
This paper is organized as follows. In chapter two, Samson Bilangna and Marcellin Djeuwo from the Cameroon customs administration present the history and the outcomes of the performance measurement policy launched by their administra-tion: the General Directorate of Customs signed 'performance contracts' with the frontline customs officers in 2010 and with some importers in 2011. In chapter three, Jose-Maria Munoz, an anthropologist, offers a complementary view of the introduction of figures in the Cameroon tax administration. The fourth chapter ends the book's first part, which focuses on performance measurement. Xavier Pascual from the French customs administration describes the system implemented by his administration to measure the collective performance of customs units and bureaus. In chapter five, Anne-Marie Geourjon and Bertrand Laporte, who are both economists, and Ousmane Coundoul and Massene Gadiaga, who are from the Senegalese customs administration, present the use of data mining to select imports for inspection. This project is being developed in Senegal and embodies the concept of risk analysis. Sharing the same global aim to make controls more efficient, economists Gael Raballand and Guillermo Arenas from the World Bank and anthropologist Thomas Cantens from the World Customs Organization suggest, in chapter six, using mirror statistics to detect potentially fraudulent import flows. Mirror statistics calculate the gaps of foreign trade statistics between two trading partner countries. To conclude the second part on the integration of measurement in information systems, Soyoung Yang from the Korea Customs Service (KCS), in chapter eight, offers a case study on KCS's implementation of a single window system. With respect to risk analysis, the concept of single window is widespread in the trade and customs environments, but few concrete achievements have been presented and analyzed.
eBook
The taming of the American crowd : from stamp riots to shopping sprees
The history of the United States has been largely shaped, for better or for worse, by the actions of large groups of people. Rioters on a village green, shoppers lurching about a labyrinthine mall, slaves packed into the dark hold of a ship, strikers assembling outside the factory gates, all have their place in the rich and sometimes tragic history of the American crowd. This study traces that history from the days of anti-colonial revolt to today's passive, \"colonized crowds\" that fill our sports arenas, commercial centers, and workplaces. The author argues for the progressive role crowds have played in securing greater democracy, civil rights, and free speech. But he also investigates crowds in their more dangerous forms, such as lynch mobs and anti-immigrant riots. This work explains how the crowd as an active subject of change, often positive, sometimes not, has been replaced by the passive crowd as object of control and regulation. Today, the imperatives of mass society organize people in large numbers to consume goods and conform to permissible behavioral patterns, not to openly contest power. But, with the world entering a new period of economic uncertainty and mass protests erupting across the globe, it is time to reverse that trend. This book shows us the history of the untamed crowd and urges us to reclaim its legacy.
Book
Evaluation of Customs Supervision Competitiveness Using Principal Component Analysis
In order to improve the degree of security and facilitation of the business environment; customs administrations are constantly working to strengthen their own institutional innovation and governance in customs control. As such, this paper establishes an evaluation index of international customs supervision competitiveness based on the eight indexes extracted from the World Customs Organisation (WCO) Revised Kyoto Convention and selects 21 representative national customs using the principal component analysis (PCA) method to assess their competitiveness against SPSSAU quantitatively. Based on the data from the World Economic Forum, World Bank, OECD, WCO Annual Report, and Transparency International, the Dutch customs have relatively the best performance in the range of comprehensive competitiveness, and customs authorities in Germany, New Zealand, the United Kingdom, the United States, Mexico, Australia, the Netherlands, and Singapore also have relatively-best performance under different indexes. Taking China Customs as an example, the gaps between China Customs and the ones with the best performance are also analyzed. In response to the problems identified by the analysis, recommendations are made in the areas of process facilitation, technology application, international cooperation, economic development, taxation management, and capacity building to improve the competitiveness of customs control.
Journal Article
Social regulation : case studies from Tibetan history
\"In Social Regulation : Case Studies from Tibetan History the editors Jeannine Bischoff and Saul Mullard present a collection of studies of the mechanisms that regulated Tibetan societies from the 17th to the 20th centuries. Social regulations controlled, shaped and perpetuated Tibetan societies, but close analyses of these historical processes are rarely to be seen in 'event history' writing. The contributions to this volume explore the theme of social regulation from the perspectives of religion, politics and administration, while addressing issues of morals and values. Covering a wide range of Tibetan societies, the geographical scope of this volume extends from the Central Tibetan area to the southeastern Tibetan borderlands and the Himalayan kingdoms of Nepal and Sikkim. Contributors are: Alice Travers, Berthe Jansen, Charles Ramble, Fernanda Pirie, Jeannine Bischoff, Kalsang Norbu Gurung, Kensaku Okawa, Nyima Drandul, Peter Schwieger, Saul Mullard, Yuri Komatsubara\"--Provided by publisher.
Book
Creation of an end-to-end customs control system as an economic security tool
The purpose of the study is to identify ways to create a system of end-to-end customs control which would improve the efficiency of the activities of customs authorities and increase the level of economic security of the state. The research used methods of analysis and synthesis, formal logical, and comparative-legal method. The analysis of the customs control system resulted in the identified problems that do not allow increasing the efficiency of customs control and the level of economic security of the state. To solve them, the authors propose to organise the collection of primary information at checkpoints across the state border based on the use of objective control means, and to ensure its availability during subsequent customs operations including when declaring goods and in the process of customs control after the release of goods. In addition, it is proposed to ensure the interaction of customs authorities with other state bodies, the introduction of the institution of customs audit and the implementation of a mechanism to stimulate companies to exit the shadow sector of the economy. The novelty of the research is the proposed model of the end-to end control system, which ensures an increase in the efficiency of customs authorities and the level of economic security of the state.
Journal Article
Countering corruption in the context of digitalisation: criminal and criminological aspects
Purpose
In today’s world, the prevention and detection of corruption offences are becoming increasingly important. The most important tasks are to create an intolerant public attitude towards this phenomenon, to monitor it in dynamics and to develop new ways of combating it, responding to the development and improvement of criminal techniques. The purpose of this paper is to study the practice of introducing e-customs, the possible prospects related to the creation of an intellectual customs office.
Design/methodology/approach
An analytical method was used, including the study of scientific literature and publications, current legislation, statistics, customs plans and practices and foreign experience.
Findings
It is indicated that the variability of the nature and methods of committing crimes in the context of the Fourth Industrial Revolution makes it appropriate to formulate corruption as a formal offence.
Practical implications
This study may be of use to students and academics, as well as practitioners in customs, law enforcement agencies and legislative bodies.
Originality/value
Suggestions have been made to improve approaches to planning work towards digitalisation in the customs sector, in terms of analysing and considering the potential for corruption-proneness and anti-corruption potential of innovations, exploring the use of blockchain for conducting procedures, maintaining registers and other record-keeping systems.
Journal Article
Challenges of Customs Law during the Paradigm of “Facility and Security” in International Trade
Changing conditions within international trade as well as the implementation of the facilitation and security paradigm have significantly impacted the structure of customs law. Both the SAFE Framework as well as the Trade Facilitation Agreement had indicated the need to maintain a balance between regulations introducing simplifications and those ensuring safety and security. One example of such a solution is the institution of the authorised economic operator (AEO), which grants those entities opportunities to take advantage of a number of simplifications, such as the filing of the simplified customs declaration, making entries in a registry, or performing self-assessments, but, at the same time, maintains the requirement of safety and security (through a detailed audit of the enterprise before AEO certification). However, by allowing authorised economic operators to perform self-assessment in respect of goods that have entered into the customs territory of the European Union and are to be released for trade, EU legislators have created significant challenges concerning the realm of safety and security, especially concerning the institution that is the most important within that area - that of customs controls. Despite all this, its importance to safety and security remains distinctive and may be seen in the emergence of new types of customs controls which concern only this particular sphere.
Journal Article