The audit after customs clearance as a tool for risk management: practice of application
Journal Title: Публічне управління та митне адміністрування - Year 2016, Vol 1, Issue
Abstract
The article deals with the issue of communication between the post-clearance audit results and risk management. The example of the analysis of the tax base of goods that are sold in the manner of t exchange trade. It is proposed to complete the list of assessment tools of risk management at the tactical level tools such as post-clearance audit.
Authors and Affiliations
С. В. Тимошенко
Keywords
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- EP ID EP446940
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