Methodological approaches to assessing illegal imports and the level of collection of customs payments

Методологические подходы к оценкам незаконного импорта и уровня собираемости таможенных платежей

Balandina Galina ()
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Balandina Galina: Russian Presidential Academy of National Economy and Public Administration, https://www.ranepa.ru/eng/

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: This research analyzes the applicable methods for estimating illegal imports and the level of collection of customs duties and taxes, describes the foreign experience in measuring the so-called "tax gaps" and the share of illegal imports.

Keywords: tax gap; estimate of the level of gray imports (search for similar items in EconPapers)
Pages: 64 pages
Date: 2021-01
New Economics Papers: this item is included in nep-int
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:wpaper:s21151

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