Ways of evasion’s commission of the customs payments associated with smuggling
Journal Title: Юридические науки и образование - Year 2016, Vol 48, Issue 48
Abstract
Way of evasion of customs payment associated with smuggling is concluded in falsification or evasion of normal legal order of passing of the commodity established by legislation the stages of commodity’s motion between external and home market through concealment of duty to pay, personality of payer or underreporting of customs payment’s sum. The signs of evasions of customs payments associated with smuggling can be determined with comparison of presence or absence of the signs remaining in documents in various stages of commodity’s motion with typical, individual features and actual usage of the commodities.
Authors and Affiliations
Bahtiyar Gatamov
Keywords
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- EP ID EP172802
- DOI 10.25108/2304-1730-1749.iolr.2016.48.33-68
- Views 104
- Downloads 0
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