 Customs AdministrationLuc De Wulf Chapter 22 in The International Handbook of Public Financial Management, 2013, pp 480-495 from Palgrave Macmillan Abstract: Abstract Taxes on international trade have traditionally been a substantial source of fiscal revenues for the majority of countries. Goods that crossed national borders were easily identified, goods were held until duties and taxes were paid — so tax evasion was somewhat difficult — and duty rates were often specific so that the issue of valuation was mostly avoided. Hence, from a tax administration point of view, customs duties were much easier to collect than alternative sources of revenue, while their relative security and predictability were welcome from a broader fiscal management standpoint. Economic arguments also favored taxes on international trade. Export taxes were levied on the assumption that they were paid by foreign buyers rather than domestic suppliers and so spared residents from the burden of the tax. Import duties were seen as a tool for industrialization as they protected local producers from import competition, thereby creating a local constituency of both business owners and workers in their favor. Keywords: Custom Duty; Custom Officer; Custom Authority; Fiscal Revenue; Single Window (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-31530-4_23 Ordering information: This item can be ordered from Access Statistics for this chapter More chapters in Palgrave Macmillan Books from Palgrave Macmillan |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.