Reporting import tariffs (and other taxes)
This paper derives the implications for compliance and fiscal revenues of a tax base that is the product of several factors. For instance, in the case of import tariffs, the tax base is the product of quantity and unit value, both reported to, and during an audit assessed by, the custom authority. I...
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| Format: | Article |
| Language: | English |
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2013-01-11.
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| Online Access: | Get fulltext |