The Experts below are selected from a list of 63 Experts worldwide ranked by ideXlab platform
Genc Beqiri - One of the best experts on this subject based on the ideXlab platform.
-
information databases influential in the implementation of Customs Policy in the see countries
Academic Journal of Interdisciplinary Studies, 2014Co-Authors: Genc BeqiriAbstract:SEE countries are in the process of developing and preparing to join European Union. All companies in SEE Countries have an imposition to import various kinds off items. Some for production input, technology enhancement, and some as trading items, since they are not produced in the country itself. The Government is always trying to simplify and improve the process of documenting and control of the importation of these items. This is included in the Customs Policy of every SEE country in the region. The classical approach is to just bring the materials to the Customs, pay the taxes and then use them for everyday needs of the companies. This is very simple and convenient, since it assures all documents processing in the very beginning of on goings within the country. Since SEE countries are in the developing process, they need to be further stimulated in circulating goods that are crucial for the development and fulfilling of the needs of the population. In order to stimulate this, a new way of handling the import process is implemented. This is a way to bring the items inside the country and pay the necessary taxes only after they have been put into circulation. This kind of a procedure is called “Bonded Goods Warehouse” (“Depo Doganore” - Customs Warehouse). There are some regulations that apply to holding this kind of warehouse. Customs trust the companies to keep the goods in safekeeping for a period of time until they have a need for them. They are not obligated to pay any kind of fee in the meantime. All the obligations start at the moment the items that are kept in “Bonded Goods Warehouse” are put in circulation. Another benefit is that companies are obligated to pay Customs and VAT (Value Added Tax) for only the items and quantities put into circulation, not for the entire content of an invoice or a Customs input document. The only problem is that it has to be done with a method of FIFO (First In First Out) processing. This naturally requires both database applications and a developed network. These privileges offered by Customs to have a “Bonded Goods Warehouse” for the imported goods, are very attractive since they enable us to have the goods waiting to be put into circulation at a time of our convenience. In order to use this privilege we have to fully comply with the rules given by the Customs. Apart from the database processing and the mathematical apparatus that has to be used in this case. This paper purpose is to provide a way and mathematical methods of FIFO INPUT – OUTPUT processing. Through the paper are set the rules, order and formulas that enable the use of FIFO INPUT – OUTPUT database processing, in order to enable the companies to profit from the Customs privilege of having a “Bonded Goods Warehouse” without affecting their own ability to response quickly to the market request for fast and qualitative supply, The method use in the paper is an exact method of implementing the formulas and doings in order of getting proper results. The results are practically confirmed both in practical reporting and by mathematical methods. We are going to be dealing with division of the Summarized Nomenclatures of the goods used by Customs application database processing, into individual items used by the Companies application database processing, and after the completion of the circulation and INPUT – OUTPUT of these items, transforming them again into Nomenclatures that can be reported and processed by the Customs application database. DOI: 10.5901/ajis.2014.v3n2p147
-
enc beqiri information databases influential in the implementation of Customs Policy in the see countries information databases influential in the implementation of Customs Policy in the see countries
2014Co-Authors: Genc BeqiriAbstract:SEE countries are in the process of developing and preparing to join European Union. All companies in SEE Countries have an imposition to import various kinds off items . Some for production input, technology enhancement, and some as trading items, since they are not produced in the country itself. The Government is always trying to simplify and improve the process of documenting and control of the importation of these items. This is included in the Customs Policy of every SEE country in the region. The classical approach is to just bring the materials to the Customs, pay the taxes and then use them for everyday needs of the companies. This is very simple and convenient, since it assures all documents processing in the very beginning of on goings within the country. Since SEE countries are in the developing process, they need to be further stimulated in circulating goods that are crucial for the development and fulfilling of the needs of the population. In order to stimulate this, a new way of handling the import process is implemented. This is a way to bring the items inside the country and pay the necessary taxes only after they have been put into circulation. This kind of a procedure is called "Bonded Goods Warehouse" ("Depo Doganore" - Customs Warehouse). There are some regulations that apply to holding this kind of warehouse. Customs trust the companies to keep the goods in safekeeping for a period of time until they have a need for them. They are not obligated to pay any kind of fee in the meantime. All the obligations start at the moment the items that are kept in "Bonded Goods Warehouse" are put in circulation. Another benefit is that companies are obligated to pay Customs and VAT (Value Added Tax) for only the items and quantities put into circulation, not for the entire content of an invoice or a Customs input document. The only problem is that it has to be done with a method of FIFO (First In First Out) processing. This naturally requires both database applications and a developed network. These privileges offered by Customs to have a "Bonded Goods Warehouse" for the imported goods, are very attractive since they enable us to have the goods waiting to be put into circulation at a time of our convenience. In order to use this privilege we have to fully comply with the rules given by the Customs. Apart from the database processing and the mathematical apparatus that has to be used in this case. This paper purpose is to provide a way and mathematical methods of FIFO INPUT - OUTPUT processing. Through the paper are set the rules, order and formulas that enable the use of FIFO INPUT - OUTPUT database processing, in order to enable the companies to profit from the Customs privilege of having a "Bonded Goods Warehouse" without affecting their own ability to response quickly to the market request for fast and qualitative supply, The method use in the paper is an exact method of implementing the formulas and doings in order of getting proper results. The results are practically confirmed both in practical reporting and by mathematical methods. We are going to be dealing with division of the Summarized Nomenclatures of the goods used by Customs application database processing, into individual items used by the Companies application database processing, and after the completion of the circulation and INPUT - OUTPUT of these items, transforming them again into Nomenclatures that can be reported and processed by the Customs application database.
михаил шумилов - One of the best experts on this subject based on the ideXlab platform.
-
history of Customs Policy of russia ix beginning of the xxi century
Social Science Research Network, 2020Co-Authors: михаил шумиловAbstract:The textbook briefly describes the content of the subject area of the discipline " History of Customs and Customs Policy of Russia". The book consists of 10 chapters, each of which includes test questions, examples of test tasks and an extensive list of recommended literature. The manual meets the requirements of the Federal State Educational Standard in the field of training 38.05.02 "Customs" (specialty level). For university students, students of advanced training faculties and a wide range of readers.
Svjatkovski Vadim - One of the best experts on this subject based on the ideXlab platform.
-
Vene valitsuse tollipoliitika 18. sajandi esimesel poolel ja selle rakendamine Narvas [Abstract: Customs Policies of the Russian Government in the first half of the Eighteenth Century and their Implementation in Narva]
'University of Tartu', 2019Co-Authors: Svjatkovski VadimAbstract:Abstract: Customs Policies of the Russian Government in the first half of the Eighteenth Century and their Implementation in Narva The 18th century in Northern Europe began with a long war that profoundly altered the correlation of forces in the Baltic Sea region. During the war, the Russian authorities carried out large-scale reforms, the objective of which was to modernise the Russian state. The war and the reforms called for large expenditures, and the areas conquered during warfare were treated as a source of revenue, where Customs duties could be imposed and collected. The authorities implemented a set of measures to increase state revenues, and the replacement of the old export Customs duty system by a new one was among those measures. Russian authorities extended and imposed these reforms on Narva and Vyborg, which were annexed by the Russian state at the time. Though there is a sufficient number of research papers on the 18th century Russian Customs duty system, they mainly focus on the subject of either the duty system in general or its implementation in St Petersburg or Arkhangelsk. Less attention has been paid to Narva in this matter. The subject of this article is the examination of the Russian government Customs Policy in the first half of the 18th century and its implementation in Narva. The causes of the government’s Customs Policy measures will be researched and the changes that took place will be noted. The object of this article is to analyse the formulation and introduction of Customs tariffs in the first half of the 18th century and also to clarify how consistently Russian Customs duty Policy was implemented in Narva. Particular cases in relation to the introduced tariffs will be examined and the consequent steps taken by the government to resolve them will be observed. Also, incoming receivables of the city treasury received from half of the portorium duty in periods when different tariffs were in effect will be discussed and compared. In the course of this research, records preserved in the Estonian National Archives were consulted: i.e., orders from the Russian government to the Narva Customs office, and statistical data on Customs duty income. It has become evident from this research that the new Customs tariff was introduced in Narva in 1724 because the authorities wished to promote the recently built St Petersburg port, while at the same time hindering competition from Narva in trade. By comparison, hitherto existing tariffs from the era of Swedish rule remained in effect nearly throughout the entire 18th century in other Estonian and Livonian trading cities. The Russian authorities consistently extended the subsequent tariffs of 1731 and 1757 to Narva. Thereby the Russian government altered the Customs system that had been in effect in the era of Swedish rule, setting Narva apart from other Baltic trading cities. In this way, Russian Customs Policy affected Narva considerably more than any other Baltic trading city, and these alterations influenced the operations of the Narva Customs office and the Customs duties collected. The tariff of 1724 was by its nature protectionist and therewith high rates were set up. Depending on the capability of Russian enterprises to supply the state with commodities, the import rate amounted to 37.5, 25 and 12.5 kopecks from a rouble ad valorem. At the same time it was necessary to pay Customs duties in standard weight thalers at the compulsory exchange rate of 50 kopecks for a thaler. Nonetheless, the actual price of a thaler was higher than the price of a rouble; consequently the real import rate corresponded to 75, 50 and 25 per cent ad valorem. The required payment of the duty in thalers stemmed from the Russian government’s need for silver. The fact that imported commodities came from the west, where roubles were not in use, also contributed to this requirement. After the death of Peter I, the government’s point of view changed. The ruling circles realised that Russian industry was not yet sufficiently advanced and was unable to completely satisfy the state’s needs. Moreover, the privileges granted to entrepreneurs did not always contribute to the development of enterprises because their owners abused the rights they had obtained and produced defective products. Additionally, such measures hindered trade by also depriving Russian consumers of the opportunity to buy essential products. On the whole, this also proved harmful for the state, since it furnished favourable conditions for the development of smuggling. The written petitions of foreign and Russian merchants to the Collegium of Commerce, the Senate and Empress Catherine I show that Customs duties rates were too high. Therefore it became a necessity to decrease the tariff rate that had been introduced in 1724. In 1726, the Supreme Privy Council decided to establish a trade committee to improve commerce and work out a new Customs tariff. As a result of the committee’s activity, the new Customs tariff was published in 1731. This tariff considerably reduced the import rate. The previous 75, 50 and 25 per cent import rates were decreased to 20, 10 and 5 per cent, respectively. The first rate was to be levied on commodities that were produced sufficiently in Russia, the second rate was for goods that were produced in relatively small quantities, and the latter rate was for goods that were in short supply in Russia. The Customs tariff of 1731 was in force until 1757, when it was replaced with a new one that was also protectionist, similarly to the tariff of 1724. During the era of Swedish rule, Narva was granted the right to half of the portorium duty, i.e. the accrued revenue of the port duty. The Russian authorities preserved this privilege of Narva; however, the portorium was allotted according to different principles than before. Thus, in the era of Swedish rule, Narva received half of the portorium from all articles of commerce, whereas under Russian rule, the portorium from only a certain portion of commodities was allotted to the city. Customs tariffs, particularly in 1724, were implemented in haste, without the respective preliminary notification. As a result, merchants could not prepare the necessary documents or modify contracts in time. For that reason, the authorities admitted numerous exceptions and gave in to merchants, replacing trade prohibitions with temporary permissions
Roman Galamaj - One of the best experts on this subject based on the ideXlab platform.
-
administration of fiscal payments in conditions of reform of tax and Customs Policy of ukraine
Scientific Journal of Bielsko-Biala School of Finance and Law, 2020Co-Authors: Levko Prokipchuk, Roman GalamajAbstract:Diagnosis of effectiveness of administration of fiscal payments to identify efficiency of changes in the system of administration of fiscal payments in the context of Customs and tax reforms is carried out. The object of the study are the processes of administration of Customs payments in the context of reforming the Customs Policy of the state and European integration processes in Ukraine. One of the most problematic issues in the area of collection of Customs payments and development of Customs in Ukraine is the fight against smuggling and automation of Customs clearance of goods, works and services in order to improve the system of Customs services and administration of Customs payments. Systematization of factors influencing the development of the Customs administration system has been carried out, the main groups of factors include following ones: political, technological, social and economic. The conceptual bases of development of the system of administration of Customs payments are formed taking into account strategic priorities of the reform of Customs system as an element of complex sectoral reforms in coordinates of maintenance of sustainable development of Ukraine in the conditions of European integration processes in Ukraine. The strategic directions of development of the system of administration of Customs payments in the conditions of European integration processes in Ukraine are considered. The issue of solving the problem of "fiscalization" of Customs is considered, the main measures for overcoming the problem are proposed
Potiuk V. M. - One of the best experts on this subject based on the ideXlab platform.
-
The influence of Customs Policy on foreign economic activity of domestic enterprises in the conditions of european integration
ФОП Паляниця В. А., 2020Co-Authors: Потюк, Василь Михайлович, Potiuk V. M.Abstract:У статті досліджено основні індикатори експортно-імпортної діяльності України та європейських держав, систематизовано ключові стадії економічної інтеграції, а також виокремлено характерні особливості поглибленої та всеосяжної зони вільної торгівлі серед інших форм економічної інтеграції. Розглянуто роль держави у здійсненні процесів митного регулювання в умовах активних євроінтеграційних процесів, систематизовано інструменти тарифного та нетарифного регулювання, які було застосовано в Україні впродовж 2010-2018 років. Досліджено основні елементи регуляторної політики держави в системі інтеграції зовнішньоекономічного сектора національної економіки.The article deals with the main indicators of export-import activity of Ukraine and European countries, systematizes the key stages of economic integration, and also specifies the peculiarities of an in-depth and comprehensive free trade area among other forms of economic integration. It was investigated that unification and optimization of Customs Policy is an important element of our state entry into the European space. It is precisely Customs regulation designed to ensure the optimal ratio of export-import operations, to activate effective instruments of state regulation in the conditions of global competition and protection of the national commodity producer. The role of the state in the implementation of Customs regulation processes in the context of active European integration processes is considered, the tariff and non-tariff regulation tools that were applied in Ukraine during 2010-2018 are systematized, the main elements of the state regulatory Policy in the system of integration of the foreign economic sector of the national economy are singled out. The results of the research allowed us to conclude that unification and optimization of Customs Policy is an important element of our country's entry into European space
