Ways of bringing customs post-clearance audit to european standards
Journal Title: Economic Bulletin. Series: Finance, Accounting, Taxation - Year 2017, Vol 0, Issue 1
Abstract
The paper analyzes national and European regulatory legal instruments provided for customs post-clearance audit as the form of customs control. The article researches the essence of customs post-clearance audit in EU standards, works of native and foreign scholars, and personal definition is proposed. The purpose, objectives, targets and information sources of post-clearance audit are defined. The foreign countries’ background in the field of organization and conduct of post-clearance audits is considered. Problems of national post-clearance audit organization are identified and ways to solve them are determined.
Authors and Affiliations
Tetiana Mykytenko
Keywords
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- EP ID EP491829
- DOI 10.33244/2617-5932.1.2017.129-137
- Views 168
- Downloads 0
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