Пропорційність та альтернативність конфіскації за порушення митних правил

Publikováno v: Analytical and Comparative Jurisprudence; No. 1 (2023): Analytical and Comparative Jurisprudence; 358-361
Аналітично-порівняльне правознавство; № 1 (2023): Аналітично-порівняльне правознавство; 358-361

The article argues that the legal basis for confiscation, contrary to general principles of law, international recommendations on customs administration and the experience of the most developed countries in the relevant part, does not ensure the prop

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=scientific_p::7cd8fc30277678c8144804dda195f46d
http://journal-app.uzhnu.edu.ua/article/view/279960

Tax avoidance -- a New Zealand perspective.

Autor: Keating, Kirsty¹

Publikováno v: Tax Specialist (1329-1203). Aug2014, Vol. 18 Issue 1, p43-50. 8p.

Changing Customs: Challenges and Strategies for the Reform of Customs Administration

Autor: Michael Keen

This paper, based on the considerable practical experience of the IMF's Fiscal Affairs Department, sets out a successful strategy for modernizing customs administration. The essence is to establish transparent and simple rules and procedures, and to