Challenges of the customs valuation system in Ethiopia

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Author :
Publisher : GRIN Verlag
ISBN 13 : 3346078892
Total Pages : 32 pages
Book Rating : 4.3/5 (46 download)

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Book Synopsis Challenges of the customs valuation system in Ethiopia by : Khalid Mekuanent Moroma

Download or read book Challenges of the customs valuation system in Ethiopia written by Khalid Mekuanent Moroma and published by GRIN Verlag. This book was released on 2019-12-09 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thesis (M.A.) from the year 2019 in the subject Business economics - Accounting and Taxes, Ethiopian Civil Service University, course: procurement and asset management, language: English, abstract: The general objective of this work is to assess the factors that affect Ethiopian importers during customs valuation. The work was conducted to assess the practices and challenges of customs valuation. In particular, the work attempted to achieve the following specific research objectives: The author seeks to explain practices of custom valuation, identify the major factors that affect importers during the procedures of customs valuation, analyse and describe challenges in customs assessment processes and discover the customs operational problems in Ethiopia, in order to identify inspection or physical examination problems during the custom valuation process while enhancing the objective of trade control. Indirect taxes contribute the significant portion of tax revenues in developing countries in general and Ethiopia in particular. Custom duties and import taxes are among the important indirect taxes levied on imported commodities in Ethiopia. Despite the fact that foreign trade taxes and duties provide significant revenues to Ethiopia, there is a serious and complex problem of invoicing of import values by importers. Duties and taxes escape the net resulting in gross economic distortions such as uneven playing field and unfair competition for legal traders. Such circumstances also result in loss of revenues to government.

Customs Modernization Handbook

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Author :
Publisher : World Bank Publications
ISBN 13 : 0821383728
Total Pages : 356 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Customs Modernization Handbook by : Luc De Wulf

Download or read book Customs Modernization Handbook written by Luc De Wulf and published by World Bank Publications. This book was released on 2005-01-03 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trade integration contributes substantially to economic development and poverty alleviation. In recent years much progress was made to liberalize the trade regime, but customs procedures are often still complex, costly and non-transparent. This situation leads to misallocation of resources. 'Customs Modernization Handbook' provides an overview of the key elements of a successful customs modernization strategy and draws lessons from a number of successful customs reforms as well as from customs reform projects that have been undertaken by the World Bank. It describes a number of key import procedures, that have proved particularly troublesome for customs administrations and traders, and provides practical guidelines to enhance their efficiency. The Handbook also reviews the appropriate legal framework for customs operations as well as strategies to combat corruption.

Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995–2010

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1475572131
Total Pages : 56 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995–2010 by : Mr.Gilles Montagnat-Rentier

Download or read book Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995–2010 written by Mr.Gilles Montagnat-Rentier and published by International Monetary Fund. This book was released on 2012-10-31 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper outlines reforms that have been achieved in the modernization of the customs administrations of francophone sub-Saharan (African) countries since the mid-1990s. It also highlights the remaining issues in this process. Progress has been made in the automation of operations and procedures, with constant and significant efforts to strengthen revenue collection and improve trade facilitation in a number of countries. However, the pace and scope of modernization remains insufficient, particularly in developing customs control and enforcement capacities, and enhancing operational resources and management. The findings suggest that the authorities’ strong commitment to reform, organizational and management changes, adequate technical assistance and project management, and effective implementation of modern customs standards, are critical to accelerate the modernization of customs in francophone sub-Saharan Africa.

Changing Customs

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Publisher : International Monetary Fund
ISBN 13 : 9781589062115
Total Pages : 208 pages
Book Rating : 4.0/5 (621 download)

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Book Synopsis Changing Customs by : Mr.Michael Keen

Download or read book Changing Customs written by Mr.Michael Keen and published by International Monetary Fund. This book was released on 2003-10-20 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 foster voluntary compliance by building a system of self-assessment supported by well-designed audit policies. Having set out this strategy--and its benefits--the paper discusses in depth what is required in terms of trade policy, valuation procedures, dealing with duty reliefs and exemptions, controlling transit movements, organizational reform, use of new technologies, private sector involvement, and designing incentive systems for an effective customs administration.

Importing Into the United States

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Author :
Publisher :
ISBN 13 : 9781304100061
Total Pages : 0 pages
Book Rating : 4.1/5 ( download)

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Book Synopsis Importing Into the United States by : U. S. Customs and Border Protection

Download or read book Importing Into the United States written by U. S. Customs and Border Protection and published by . This book was released on 2015-10-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.

Customs Modernization Initiatives

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Publisher : World Bank Publications
ISBN 13 : 0821383736
Total Pages : 152 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Customs Modernization Initiatives by : Luc De Wulf

Download or read book Customs Modernization Initiatives written by Luc De Wulf and published by World Bank Publications. This book was released on 2004 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: A companion to the 'Customs Modernization Handbook', this book provides case studies on customs modernization initiatives in seven countries: Bolivia, Morocco, Mozambique, Peru, the Philippines, Turkey, and Uganda. The initiatives in each of these countries show similarities as well as differences in their approach and design. Some have relied on a model of independent revenue authorities (Uganda and Peru), others have called upon private sector service providers to initiate the modernization process (Mozambique), others have taken the drastic step of a complete overhaul of their customs staff (Bolivia and Mozambique), others introduced new information technology to streamline customs processes and to integrate other members of the trading community into an electronic network (Ghana), while still others have approached the modernization process as a pragmatic, well-focused, result-oriented process.

World Development Report 2020

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Publisher : World Bank Publications
ISBN 13 : 1464814953
Total Pages : 545 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis World Development Report 2020 by : World Bank

Download or read book World Development Report 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-19 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global value chains (GVCs) powered the surge of international trade after 1990 and now account for almost half of all trade. This shift enabled an unprecedented economic convergence: poor countries grew rapidly and began to catch up with richer countries. Since the 2008 global financial crisis, however, the growth of trade has been sluggish and the expansion of GVCs has stalled. Meanwhile, serious threats have emerged to the model of trade-led growth. New technologies could draw production closer to the consumer and reduce the demand for labor. And trade conflicts among large countries could lead to a retrenchment or a segmentation of GVCs. World Development Report 2020: Trading for Development in the Age of Global Value Chains examines whether there is still a path to development through GVCs and trade. It concludes that technological change is, at this stage, more a boon than a curse. GVCs can continue to boost growth, create better jobs, and reduce poverty provided that developing countries implement deeper reforms to promote GVC participation; industrial countries pursue open, predictable policies; and all countries revive multilateral cooperation.

Trade Patterns and Global Value Chains in East Asia

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Publisher :
ISBN 13 :
Total Pages : 128 pages
Book Rating : 4.:/5 (745 download)

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Book Synopsis Trade Patterns and Global Value Chains in East Asia by : World Trade Organization

Download or read book Trade Patterns and Global Value Chains in East Asia written by World Trade Organization and published by . This book was released on 2011 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Diagnosing Corruption in Ethiopia

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Publisher : World Bank Publications
ISBN 13 : 0821395327
Total Pages : 448 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Diagnosing Corruption in Ethiopia by : Janelle Plummer

Download or read book Diagnosing Corruption in Ethiopia written by Janelle Plummer and published by World Bank Publications. This book was released on 2012-07-06 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a study of the nature of corruption in Ethiopia. It maps eight key sectors. The diagnostics strongly suggest that, in Ethiopia, corrupt practice in the delivery of basic services is potentially much lower than other low-income countries, but that there are emerging patterns in sector level corruption.

The Harmonized System

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Publisher : World Customs Organization
ISBN 13 : 2874920177
Total Pages : 54 pages
Book Rating : 4.8/5 (749 download)

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Book Synopsis The Harmonized System by :

Download or read book The Harmonized System written by and published by World Customs Organization. This book was released on 2006 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: This international goods nomenclature is being used by more than 200 countries and Customs or Economic Unions across the globe and currently regulates almost 98% of world trade. With the new version of the Harmonized System coming into force on 1 January 2007, this Customs Compendium is the perfect guide for those who have a stake in international business affairs today.

A Basic Guide to Exporting

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Author :
Publisher : Skyhorse Publishing Inc.
ISBN 13 : 1616081112
Total Pages : 397 pages
Book Rating : 4.6/5 (16 download)

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Book Synopsis A Basic Guide to Exporting by : Jason Katzman

Download or read book A Basic Guide to Exporting written by Jason Katzman and published by Skyhorse Publishing Inc.. This book was released on 2011-03-23 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: Here is practical advice for anyone who wants to build their business by selling overseas. The International Trade Administration covers key topics such as marketing, legal issues, customs, and more. With real-life examples and a full index, A Basic Guide to Exporting provides expert advice and practical solutions to meet all of your exporting needs.

How to Manage Value-Added Tax Refunds

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1513577042
Total Pages : 29 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis How to Manage Value-Added Tax Refunds by : Mario Pessoa

Download or read book How to Manage Value-Added Tax Refunds written by Mario Pessoa and published by International Monetary Fund. This book was released on 2021-05-10 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.

Doing Business 2020

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Publisher : World Bank Publications
ISBN 13 : 1464814414
Total Pages : 254 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Doing Business 2020 by : World Bank

Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

Land Rights and Expropriation in Ethiopia

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Author :
Publisher : Springer
ISBN 13 : 3319146394
Total Pages : 289 pages
Book Rating : 4.3/5 (191 download)

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Book Synopsis Land Rights and Expropriation in Ethiopia by : Daniel W. Ambaye

Download or read book Land Rights and Expropriation in Ethiopia written by Daniel W. Ambaye and published by Springer. This book was released on 2015-02-13 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis provides a new approach to the Ethiopian Land Law debate. The basic argument made in this thesis is that even if the Ethiopian Constitution provides and guarantees common ownership of land (together with the state) to the people, this right has not been fully realized whether in terms of land accessibility, enjoyability, and payment of fair compensation in the event of expropriation. Expropriation is an inherent power of the state to acquire land for public purpose activities. It is an important development tool in a country such as Ethiopia where expropriation remains the only method to acquire land. Furthermore, the two preconditions of payment of fair compensation and existence of public purpose justifications are not strictly followed in Ethiopia. The state remains the sole beneficiary of the process by capturing the full profit of land value, while paying inadequate compensation to those who cede their land by expropriation. Secondly, the broader public purpose power of the state in expropriating the land for unlimited activities puts the property owners under imminent risk of expropriation.

FAO: Challenges and Opportunities in a Global World

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Publisher : Food & Agriculture Org.
ISBN 13 : 925131411X
Total Pages : 325 pages
Book Rating : 4.2/5 (513 download)

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Book Synopsis FAO: Challenges and Opportunities in a Global World by : Food and Agriculture Organization of the United Nations

Download or read book FAO: Challenges and Opportunities in a Global World written by Food and Agriculture Organization of the United Nations and published by Food & Agriculture Org.. This book was released on 2019-05-01 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: This illustrated volume identifies the challenges and opportunities facing food and agriculture in the context of the 2030 Agenda, presents solutions for a more sustainable world and shows how FAO has been working in recent years to support its Member Nations in achieving the Sustainable Development Goals.

Property Tax in Africa

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Publisher :
ISBN 13 : 9781558443631
Total Pages : 484 pages
Book Rating : 4.4/5 (436 download)

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Book Synopsis Property Tax in Africa by : Riël C. D. Franzsen

Download or read book Property Tax in Africa written by Riël C. D. Franzsen and published by . This book was released on 2017 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.

Trade in Counterfeit and Pirated Goods

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Publisher :
ISBN 13 : 9789291562060
Total Pages : 130 pages
Book Rating : 4.5/5 (62 download)

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Book Synopsis Trade in Counterfeit and Pirated Goods by : Piotr Stryszowski

Download or read book Trade in Counterfeit and Pirated Goods written by Piotr Stryszowski and published by . This book was released on 2016 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study offers unique up-to-date analysis of the impact on global trade of counterfeit and pirated products, known as "fakes" by the general public. Using statistical analysis and drawing on a global dataset covering almost half million customs data on seizures, the study estimates the huge share of international trade commandeered by counterfeit and pirated goods. In 2013, international trade in such products represented up to 2.5% of world trade, or as much as USD 461 billion. This is the equivalent of the GDP of Austria, or the combined GDP of Ireland and the Czech Republic. Above all, it highlights that right holders, governments and the formal economy as a whole suffer from significant economic and social losses. It also gives an idea about the potential financial revenues collected by criminal networks that are behind such trade.^More specifically, counterfeit and pirated products amounted to up to 5 % of imports in 2013 in the European Union, or as much as EUR 85 billion (USD 116 billion). This suggests that the relative impact of counterfeiting is twice as high for a group of developed countries, such as the EU, than it is for the world as a whole. The scope of the phenomenon appears to be greater than a decade ago. Back in 2008, a previous OECD study estimated that counterfeit and pirated goods accounted for up to 1.9 % of world imports, or up to USD 200 billion, relying on the best data and more limited methods available at that time. In the context of today's revival of international trade in the global economy, there is no shortage of opportunities for counterfeiters and criminals. Counterfeit and pirated trade is a major threat to any modern, knowledge-based economy. Counterfeiting and piracy matter in an innovation driven global economy.^Intellectual property (IP) is a key value generator for firms, helping them succeed in competitive markets. At the macroeconomic level, IP protection and enforcement is one of the main drivers of innovation, which contributes to long term economic growth. Given the fundamental economic importance of IP, counterfeiting and piracy must be directly targeted as a threat to sustainable IP-based business models.