Tax Articles

Customs Modernization Initiatives: Case Studies
Customs administrations are a critical component of this framework and are therefore important catalysts of economic development.Well-designed programs that focus on improving the efficiency of customs administrations can generate significant gains
Date Added: 2011-04-16 Read More
 
Customs Modernization Handbook
One of the most important complementary policies is to put in place a well functioning customs administration that provides traders with transparent, predictable, and speedy clearance of goods. Indeed, a poorly functioning customs administration ca
Date Added: 2011-04-16 Read More
 
Benefits from Implementation of the WCO Framework of Standards to Secure and Facilitate Global Trade
In the light of increasing threats of global terrorism, the issue of security of global trade has attracted considerable attention in the international community. It is often pointed out that Customs should play a vital role to secure and facilitate
Date Added: 2011-04-16 Read More
 
AUTHORISED ECONOMIC OPERATORS: THE AEO COMPACT MODEL
In 2002 a Customs 2002 Project Group was established to revise the catalogue of Risk Indicators for Economic Operators and to develop a common framework for risk assessment of economic Operators called COMPACT (Compliance Partnership Customs and Tra
Date Added: 2011-04-17 Read More
 
WCO SAFE Framework of Standards, 2007
WCO SAFE Framework of Standards, 2007 International trade is an essential driver for economic prosperity. The global trading system is vulnerable to terrorist exploitation that would severely damage the entire global economy. As government organiz
Date Added: 2011-04-16 Read More
 
WCO SAFE Framework of Standards, Authorized Economic Operator Guidelines
To achieve the ultimate security and facilitation goals of the SAFE Framework, Customs administrations must adopt a transparent and forthcoming attitude in the area of Customs operations that can be further modernized, adjusted and improved to the be
Date Added: 2011-05-09 Read More
 
SAFE _ DRAFT MODEL AEO APPEAL PROCEDURES
The AEO authorization will be valid until suspended, revoked or withdrawn for a material failure to abide by the terms and conditions of the authorization. National AEO programmes need to include a means of appeal against decisions by Customs admini
Date Added: 2011-05-09 Read More
 
Applying Tax Policy Models in Country Economic Work: Bangladesh, China, and India
Three examples from the World Bank's country economic work show how models can complement general principles in guiding the design of a tax reform package. The Bangladesh model highlights the sensitivity of judgments about desirable tax bases to assu
Date Added: 2011-05-09 Read More
 
Tax evasion, tax avoidance and tax expenditures in developing countries: A review of the literature
The provision of public services and infrastructure is a key factor for economic development and growth. Many developing countries fail to raise the tax revenue required to finance their public sectors. In 2005, the average tax revenue to GDP ratio
Date Added: 2011-04-18 Read More
 
Tax Expenditure: The Bangladesh Perspective
The concept of the tax expenditure is not new for many countries of the world. But very recently it has drawn much attention in the literature of public policy, especially in the developing and transition economic like ours. This paper attempts to in
Date Added: 2011-04-18 Read More