scholarly journals The effect of electronic customs administration on facilitating the export activities of export companies based in Gilan, Iran

2016 ◽  
Vol 10 (2) ◽  
pp. 114-121
Author(s):  
Hamidreza Alipour Shirsavar ◽  
Masumeh Shirinpour
Keyword(s):  
Customs Administration

Applying analytical procedures for performance audit of customs authorities

2020 ◽  
Vol 19 (6) ◽  
pp. 1035-1055 ◽  
Author(s):  
S.V. Pankova ◽  
V.V. Popov
Keyword(s):  
Distance Method ◽  
Scientific Methods ◽  
Scientific Hypothesis ◽  
Financial Audit ◽  
Promising Area ◽  
History Of ◽  
Performance Audit ◽  
Analytical Procedures ◽  
And Performance ◽  
Customs Administration

Subject. The article considers the development of a set of methods and indicators of economic analysis, which can be used for performance audit of customs authorities, using the Volga Customs Administration case. Objectives. The aim is to justify the use of analytical procedures to rank the effectiveness of customs payments for the purpose of performance audit of customs authorities. Methods. We employ general scientific methods of research, i.e. dialectical and monographic methods, logical analysis, comparison, as well as the Euclidean distance method. Results. We reviewed works by Russian and foreign scholars on the history of customs audit development and internal financial control of customs authorities, gave scientific credence to attributing the system of customs payment and performance to the indicators of economic activity of customs authorities. Due to the lack of methods for assessing the performance of customs authorities, the use of analytical procedures during the performance audit seems to be a promising area. Conclusions. When verifying the scientific hypothesis put forward in the study, we established that the introduction and development of the ranking system for the performance of customs authorities related to the collection of customs duties can contribute to effective financial audit of customs authorities in general.

How Predatory Informal Rules Outlast State Reform: Evidence from Postauthoritarian Guatemala

2020 ◽  
pp. 1-24
Author(s):  
Rachel A. Schwartz
Keyword(s):  
Armed Conflict ◽  
Status Quo ◽  
Process Tracing ◽  
Military Rule ◽  
State Reform ◽  
Political Landscape ◽  
The Status ◽  
The Face ◽  
Informal Rules ◽  
Customs Administration

ABSTRACT The coexistence of predatory informal rules alongside formal democratic institutions is a defining, if pernicious, feature of Latin America’s political landscape. How do such rules remain so resilient in the face of bureaucratic reforms? This article explicates the mechanisms underlying the persistence of such rules and challenges conventional explanations through process-tracing analysis in one arena: Guatemala’s customs administration. During Guatemala’s period of armed conflict and military rule, military intelligence officers introduced a powerful customs fraud scheme that endured for more than 20 years, despite state reforms. Its survival is best attributed to the ability of the distributional coalition underwriting the predatory rules to capture new political and economic spaces facilitated by political party and market reforms. This illustrates that distributional approaches to institutional change must attend to how those with a stake in the status quo may continue to uphold perverse institutional arrangements on the margins of state power.

Elizabethan Customs Administration

1930 ◽  
Vol XLV (CLXXVII) ◽  
pp. 35-57 ◽  
Author(s):  
FREDERICK C. DIETZ
Keyword(s):  
Customs Administration

The Importance of Applying Lean Innovation for Enhancing Harmonization of Customs Procedures in context of Digitalization of Customs Administration – A Case Study of Serbia

2021 ◽  
Vol 19 (2) ◽  
pp. 305-327
Author(s):  
Sanja Dalton ◽  
Biljana Stosić
Keyword(s):  
Data Analysis ◽  
Information Technologies ◽  
Digital Transformation ◽  
Lean Principles ◽  
Technology And Innovation ◽  
Design And Implementation ◽  
Process Thinking ◽  
Final Data ◽  
Customs Administration

As a part of the Strategy for modernization, customs administrations face a need for the introduction of new communication information technologies (ICTs) that builds on a long and successful European history on technology and innovation. Hence, apart from compliance of legislation that prescribes customs procedures, customs authorities face important decisions regarding design and implementation. In that context, this empirical research explores the extent to what digitalization of the Customs Administration of Serbia can improve the customs transit performances, in terms of enforcement of trading policy, without applying certain managerial tools, such as process thinking in lean innovation. The final data analysis of the research indicates that managing the organization through the functional units, rather than the processes, and without applying lean principles to the digital transformation initiative would not completely standardize the customs transit procedure.

Helping or intervening? Modes of ordering in public sector digitalization

2020 ◽  
Vol 9 (3) ◽  
pp. 265-279
Author(s):  
Bastian Jørgensen ◽  
Jannick Schou
Keyword(s):  
Public Sector ◽  
Ethnographic Study ◽  
Content Type ◽  
Frontline Workers ◽  
Second Mode ◽  
Policy Narratives ◽  
Customs Administration ◽  
The Relationship ◽  
Citizen Service ◽  
Modes Of Ordering

PurposeThis paper examines how digital reforms affect the relationship between frontline workers and citizens in Danish public sector institutions. Using ethnographic research in two branches of public administration, the study highlights how frontline workers act in accordance with seemingly contradictory modes of ordering. Their acts problematize linear conceptualizations of change that often prevail in digital reforms.Design/methodology/approachThe paper is based on a comparative ethnographic study of frontline workers in the Danish tax and customs administration and municipal citizen service centers. The concept of modes of ordering is used to highlight new tensions that arise as frontline workers adapt to make digital reforms work.FindingsFrontline workers act according to two different modes of ordering based on the separation between helping citizens help themselves and helping citizens directly. National policies and strategies promote the underlying rationale of the first mode but, as this paper shows, this mode is sustained by a second mode, which involves the intervention of professionals when citizens cannot be helped to help themselves.Originality/valueThe paper, which contributes to our understanding of how digitalization is changing public administrations and the relationship between frontline workers and citizens, challenges applying a linear, technocratic focus in discourses on public sector digitalization and highlights the contradictory practices of frontline work. It demonstrates the necessity of going beyond policy narratives and calls for increased attention to how frontline workers adapt to make reforms work.

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