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Google圖書搜尋
Measuring and Improving the Performance of Customs Valuation Controls
Joel Cariolle
Cyril Chalendard
Anne-Marie Geourjon
Bertrand Laporte
其他書名
An Illustration with Gabon
出版
SSRN
, 2020
URL
http://books.google.com.hk/books?id=L1TezwEACAAJ&hl=&source=gbs_api
註釋
Modern customs administrations aim to both facilitate legal trade and combat fraud. To meet this dual objective, many customs administrations in developing countries must give risk management a highly prominent role. In this context of modernisation, this paper first provides stylised facts on the performance of the customs controls carried out at the Gabon border. Then, we compare Gabon′s granular import customs data with international trade statistics. Based on this comparison, we identify undetected fraud and present a methodology to target ex post audits. Finally, we define indicators to monitor the performance of customs valuation controls.
