Revenue Administration : Short-Term Measures to Increase Customs Revenue in Low-Income and Fragile Countries »
Series: Technical Notes and Manuals
Author(s): Gilles Montagnat-Rentier
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 04 April 2019
Keywords: Financial statistics, Tax revenue, Customs duties, Capital goods, Import tariffs, custom administration, transaction value, custom authority, custom procedure, valuation method
This note discusses administrative measures that can be implemented by customs administrations of low-income and fragile countries in a short period (about a year) to improve traders' compliance and improve revenue...