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Changing Customs: Challenges and Strategies for the Reform of Customs Administration

Michael Keen




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 | #2250876 in eBooks |  2003-10-20 |  2003-10-20 | File type: PDF

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This paper, based on the considerable practical experience of the IMF’s Fiscal Affairs Department, sets out a successful strategy for modernizing customs administration. The essence is to establish transparent and simple rules and procedures, and to foster voluntary compliance by building a system of self-assessment supported by well-designed audit policies. Having set out this strategy--and its benefits--the paper discusses in depth what is required in terms of tr...

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