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Customs evasion and ways to combat it | ||
| Al Kut Journal of Economics Administrative Sciences | ||
| Article 1, Volume 0, Issue 17, 2018, Pages 283-297 | ||
| Abstract | ||
| Abstract The research aims to identify the tax and customs forms and stand on the reasons that lead to evasion customs consequences evasion on the one hand and its impact in customs revenues on the other. The customs taxes are important source of indirect taxes, which is considered one of the sources of financing the state budget revenues, a stand on the reasons that lead to the evasion customs and put Laws and deterrent penalties against perpetrators and to address cases of evasion. For the purpose of clarifying this research was divided into four sections where the first Section was about the research methodology, where as the second and third Section address the theoretical aspects of the if search through the statement of the concept of the customs tax goals and that have been clarified the dodging customs and Its causes and forms. The fourth section has dealt with customs taxes in Iraq and the current reality and questionnaire analysis and ways to combat evasion customs and development of proposals that contribute to the downgrade. the research has explained the need to strive to equip the border ports its labs of input materials inspection organs to a fortune-teller and equipped with modern electronic and installing electronic gates. Strive to ensure maximum use of the latest technologies, especially in the field of information management and accounting techniques and technology that contribute to the increase the speed and a Elements customs work in a way that reflects the development of the Country on the infrastructure bases. | ||
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