首页 | 本学科首页   官方微博 | 高级检索  
     检索      


Measuring and improving the performance of customs valuation controls: An illustration with Gabon
Authors:Joël Cariolle  Cyril Chalendard  Anne‐Marie Geourjon  Bertrand Laporte
Abstract: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.
Keywords:corruption  customs controls  fraud records  Gabon customs  mirror data  risk management
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号