scholarly journals The Role of Selectivity Criteria for Effective Post-clearance Audit (PCA): Bangladesh Perspectives

2020 ◽  
Vol 2 (1) ◽  
pp. 01-25
Author(s):  
Mohammad Akbar Hossain
Keyword(s):  
Reliable Data ◽  
Selection Procedures ◽  
Trade Facilitation ◽  
Economic Competitiveness ◽  
Cross Border ◽  
Border Trade ◽  
The World ◽  
Selection For ◽  
Revenue Administration

The Post-clearance Audit (PCA) is being used by the Customs administrations across the world to facilitate trade as well as to reduce revenue evasion. As a limited number of declarations or entities need to be audited, the selectivity criteria for identifying the riskiest ones for conducting PCA is of utmost importance for the effectiveness of audit. A wrong selection for audit will be counterproductive. That is why, this paper will examine how the selectivity criteria impacts the PCA. The WCO and WTO have advised the administrations to utilise the PCA mechanism to enhance cross-border trade. The Revised Kyoto Convention (RKC) of WCO and the Trade Facilitation Agreement (TFA) of WTO have focused on systematic use of PCA rather than examining every imported consignment at the ports. Therefore, the PCA assists the authorities expedite clearance of goods, while, at the same time, ensures plugging leakages and, finally, enhances collection of duties and taxes at the import stage.  Moreover, the PCA also creates opportunities for the authorities to catch tax evaders in future as the results of PCA may further be used for the proper implementation of Risk Management (RM) mechanism. Effective RM helps single out the risky consignments and facilitate clearance of the low risk consignments. So, if the selectivity criteria for PCA are not properly set, both the PCA and RM system will be adversely affected, ultimately paralysing the revenue administration of a country thereby reducing its economic competitiveness. This study will scrutinise the existing selection procedures for PCA with qualitative analysis. Due to lack of availability of reliable data, the author interviewed some of the main stakeholders and the Customs and VAT officials to analyse the mechanism for identifying the loopholes and prospects of the PCA initiative. Furthermore, this paper will not only help the administrations to set the selectivity criteria for PCA, but also assist the administrations to redesign their existing PCA selectivity system.

scholarly journals La ventanilla única nacional para el comercio como la herramienta de la facilitación del comercio

2021 ◽  
Vol 26 (3) ◽  
pp. 108-127
Author(s):  
Víctor Nikiforovich Sidorov ◽  
Elena Víctorovna Sidorova
Keyword(s):  
International Trade ◽  
Trade Facilitation ◽  
Goods And Services ◽  
Cross Border ◽  
Community System ◽  
Border Trade ◽  
The World ◽  
The One ◽  
The Cost ◽  
Main Model

Trade facilitation is promoting international trade by facilitating the flow of goods and services by reducing the cost and time of cross-border trade transactions and thus eliminating procedural barriers to trade. To achieve this objective, trade facilitation as a diversified concept includes several instruments. One of the main measures that seeks to promote trade facilitation is a single window for trade. The notion and main model of the national single window bases on the Recommendation No. 33 and Guidelines on Establishing a Single Window and the World Trade Organization's Trade Facilitation Agreement. Studies show that the countries realize the application of the single window of different forms and there is no only model of the national single window. In a few countries they created several systems like Port Community System, the customs single window, the maritime single window instead of creating the one national single window. To understand the nature of the national single window it is important to analyze the perspectives and the features of the national single window that distinguishes the single window to other systems in international trade.

‘The telegraph and the bank’: on the interdependence of global communications and capitalism, 1866–1914

2015 ◽  
Vol 10 (2) ◽  
pp. 259-283 ◽  
Author(s):  
Simone M. Müller ◽  
Heidi J.S. Tworek
Keyword(s):  
Latin America ◽  
New Markets ◽  
John Maynard Keynes ◽  
Asymmetrical Information ◽  
Cross Border ◽  
Modern Capitalism ◽  
Border Trade ◽  
Global Communications ◽  
Social Orders

AbstractThis article uses the example of submarine telegraphy to trace the interdependence between global communications and modern capitalism. It uncovers how cable entrepreneurs created the global telegraph network based upon particular understandings of cross-border trade, while economists such as John Maynard Keynes and John Hobson saw global communications as the foundation for capitalist exchange. Global telegraphic networks were constructed to support extant capitalist systems until the 1890s, when states and corporations began to lay telegraph cables to open up new markets, particularly in Asia and Latin America, as well as for strategic and military reasons. The article examines how the interaction between telegraphy and capitalism created particular geographical spaces and social orders despite opposition from myriad Western and non-Western groups. It argues that scholars need to account for the role of infrastructure in creating asymmetrical information and access to trade that have continued to the present day.

Local Government Law, Development and Cross-border Trade in the Global Cities of SADC

2020 ◽  
Vol 13 (1) ◽  
pp. 127-157
Author(s):  
Marius Pieterse
Keyword(s):  
Local Government ◽  
Economic Activity ◽  
Urban Governance ◽  
Southern African Development Community ◽  
Global Cities ◽  
City Governments ◽  
African Development ◽  
Economic Competitiveness ◽  
Cross Border ◽  
Border Trade

AbstractThe ways in which cities function and are governed matter economically. While the growing literature on ‘global cities’ shows that city governments often pursue economic competitiveness, not much work has been done on whether the formal powers and competencies of cities and towns, as well as the ways in which these are wielded, are conducive to the achievement of developmental and socio-economic objectives. This article considers the interactions and interdependencies between local government law, urban governance, developmental objectives and formal as well as informal cross-border trade between cities in the Southern African Development Community (SADC) region. While supporting increased devolution of local government powers, it cautions that cities of SADC must take care to wield their powers in ways that ensure the economic flourishing of the majority of their inhabitants. In particular, this requires a change of mindset in relation to the municipal regulation of informal economic activity.

Promoting Women’s Participation in Cross-border Trade in South Asia

2019 ◽  
Vol 4 (1) ◽  
pp. 9-32
Author(s):  
Talajeh Livani ◽  
Jennifer Solotaroff
Keyword(s):  
South Asia ◽  
Gender Issues ◽  
Policy Recommendations ◽  
Access To Education ◽  
Global Literature ◽  
Trade Facilitation ◽  
Trade Networks ◽  
Cross Border ◽  
Women's Participation ◽  
Border Trade

Historically, practitioners and policymakers have overlooked gender issues in the trade space; however, research in recent decades strongly suggests that trade is not gender neutral. Cross-border trade produces changes in employment and prices, and these changes have different effects on women and men. Moreover, because women and men do not have equal access to education, networks, transportation and productive resources, their ability to seize trade-related opportunities differs. General trade barriers, such as deficient infrastructure and cumbersome regulatory and documentary requirements, also have gender-differentiated impacts. Drawing from the global literature, this article proposes policy recommendations to expand the benefits of trade to women in South Asia. The recommendations range from strengthening female-dominated export sectors and implementing trade facilitation measures to increasing women’s access to training, productive resources, information, transportation and trade networks.

scholarly journals Cross-Border Open Innovation of Early Stage Tech Incubation: A Case Study of FORGE, the First UK-China Accelerator Program

2018 ◽  
Vol 4 (3) ◽  
pp. 37 ◽  
Author(s):  
Yunming Shao ◽  
Lei Shi
Keyword(s):  
Open Innovation ◽  
Business Models ◽  
Early Stage ◽  
Target Market ◽  
Policy Makers ◽  
Cross Border ◽  
The United Kingdom ◽  
Border Trade

This paper is a case study of FORGE, the first UK-China cross border accelerator program, conducted in the context of TusPark Newcastle, an overseas innovation center by TUS Holdings in the United Kingdom. It engages with current research that examines the role of trust, particularly in the area of cross-border trade. We suggest that this is especially pertinent for early stage technology companies, since in many cases, their products, business models and even founder reputations, are more unformed. We also look at the topic of cross-border incubation, particularly with China as the target market, and provide new insights for understanding the channels and barriers for international commercialization in China for early stage tech startups. Finally, we provide some suggestions for policy-makers on both sides to better coordinate efforts to increase innovation relationships like FORGE.

On the ‘New’ Burma Road: From Mule Caravans to Motorcycle Bands

2017 ◽  
Vol 5 (2) ◽  
pp. 217-242 ◽  
Author(s):  
Wen-Chin Chang
Keyword(s):  
Social Networks ◽  
Shadow Economy ◽  
Economic Rationality ◽  
State Control ◽  
Shadow Economies ◽  
Cross Border ◽  
Border Trade ◽  
The World ◽  
Border Areas ◽  
Trading Mechanism

AbstractSince the opening of the Sino-Burmese border trade in 1988, the movement of goods and people from both sides has increased rapidly. In 2011, China became Burma's largest trading partner and over half the total volume of goods was accrued in cross-border trade via Yunnan. However, national figures on import-export volumes are derived solely from legal flows, while contraband is largely overlooked. To date, academic studies on contraband have remained insufficient, partly due to the difficulty accessing Burmese border areas, and partly due to the mere challenges in obtaining information about smuggling from those who engage in such activity. This paper, based on multiple fieldwork sites over several years, examines a particular contraband – the smuggling of Chinese motorcycles to Burma on the ‘new’ Burma Road. This shadow economy thrived between 2000 and 2014. While highlighting its economic rationality beyond state control, I attempt to make diachronic and synchronic comparisons by engaging with dialogues within the historical trading mechanism of the mule convoys in the region and also with theories of shadow economies generated from contemporary case studies in other parts of the world. I argue that the formation of this shadow economy is not haphazard but adheres to the ethos of the mule caravan trade, predicated on local knowledge and social networks.

scholarly journals Competitive Factors in Ensuring the Sustainability of the Food Industry Economy

2021 ◽  
Vol 58 (1) ◽  
pp. 2018-2023
Author(s):  
Ismailov Omilxon Shukurillaevich
Keyword(s):  
Natural Resources ◽  
World Economy ◽  
Food Industry ◽  
Developed Countries ◽  
The State ◽  
Competitive Advantages ◽  
Economic Competitiveness ◽  
The World

This article discusses the issues of competition in ensuring the sustainability of the food industry in the world economy, the sources and stages of competitive advantages of States. The role of natural resources, investments and other elements in increasing the economic competitiveness of the state, as well as the stages of competitiveness of developed countries are discussed.

scholarly journals Impact of intellectual resources on the economic development

2017 ◽  
pp. 219-230
Author(s):  
D. KUKAREKO
Keyword(s):  
Quality Of Life ◽  
Economic Development ◽  
Development Economic ◽  
Innovative Development ◽  
Economic Competitiveness ◽  
Leading Role ◽  
Institutional Infrastructure ◽  
The World

This article deals with the change in the leading role of resources that influence current economic development in the world. Postindustrial informational area and knowledgebased economy require newly formed institutional infrastructure and fresh view on the values and basis of the countries’ wealth. According to the necessity of improving the quality of life based on economic competitiveness ability, attracting investments and innovative development, economic policy should be lead adjusted for the leading role of informational industries that are able to renew countries’ economic growth and overcome crisis.

Mobilities against Prejudice: The Role of Social Transnationalism in Europe in Sentiments towards Immigration from Other EU Member States and from Outside the EU1

2018 ◽  
Author(s):  
Justyna Salamońska
Keyword(s):  
Negative Attitudes ◽  
Member States ◽  
Eu Member States ◽  
Cross Border ◽  
The World ◽  
European Migration ◽  
The Eu ◽  
Third Country Nationals

Over the decades Europe has received many and diverse flows of people from around the world. Migrants coming from outside the EU along intra-European migrants have changed the landscape of migrations with their diverse mobility projects. At the same time European citizens residing in their countries of origin are mobile in multiple ways when they engage in travel and consumption across the borders or they connect to family and friends based in other countries. In this chapter I will argue that while European citizens themselves have become more mobile engaging in cross-border exchanges and interactions, these processes have also brought about the change in their thinking about mobility of others who migrate from other EU Member States and beyond. Using the Eurobarometer data I illustrate how attitudes towards intra- and extra-European migration differ, with largely positive sentiments towards migrants coming from within the EU and predominantly negative attitudes towards migrants from outside the EU. However, determinants of these attitudes remain similar, irrespectively if they are directed at European movers or third country nationals. Among examined determinants of sentiments, engagement in cross-border practices seems to coincide with more positive opinions about migration.

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