2063:
156:
1803:
1815:
2079:
red channel, while passengers with nothing to declare (carrying goods within the permitted customs limits and not carrying prohibited items) go through the green channel. However, entry into a particular channel constitutes a legal declaration, so if a passenger goes through a green channel and is found to be in possession of a prohibited item, or failure to declare such items the passenger can be subject to a fine, the item being seized, and in some cases result in an arrest and criminal prosecution. Each channel is a point of no return, once a passenger has entered a particular channel, they cannot go back.
2531:
2471:
Postal
Service linking the tracking code, their address, national ID number phone and email address. Should a package arrive prior to registration the package must pay the 60% tax and no less than US$ 10. Any personal package worth more than US$ 200 or after the 3 free packages, must pay a 60% tax. This severely limits the public's ability to buy products online. Due to Uruguay's small population and market, many popular and specialty products are unavailable in the regular marketplace, forcing Uruguayans to strategically pool several purchases together and max each one of their free slots.
1889:
1960:
1759:
43:
1747:
2027:
2545:
recognizes the role of agencies and customs officials in maintaining border security around the world. It focuses on the workers and their working conditions as well as the challenges that some customs officers face in their job. Custom agencies hold employee appreciation events where custom officers
2510:
and performs various duties relating to the traffic of goods entering or leaving the
Customs Area such as the collection of import/export duties, monitoring prohibition and restriction of certain goods, collecting excise and other state levies based on legislation apply. DJBC envisions itself as "The
2470:
Uruguayan
Customs place a cap on the importation of personal packages to up to 3 packages of a nominal value of no more than US$ 200 which can be entered into the country without extra charge. For a package to be included in the 3 free slots, the addressee must register the package with the Uruguayan
2042:
While engaging a pre-shipment inspection agency may appear justified in a country with an inexperienced or inadequate customs establishment, the measure has not been able to plug the loophole and protect revenue. It has been found that evasion of customs duty escalated when pre-shipment agencies took
2078:
In most countries, customs procedures for arriving passengers at major international airports, ports and some road crossings are separated into red and green channels. Passengers with goods to declare (carrying goods above the permitted customs limits and/or carrying prohibited items) go through the
1998:
for all passengers; once passengers have cleared customs, they cannot go back. Anyone arriving at an airport must also clear customs before they can officially enter a country. Those who breach the law will be detained by customs and likely returned to their original location. The movement of people
2117:
for checked luggage travelling within the EU are green-edged so they may be identified. In the recent years usage of the blue channel has become limited mostly to flights between the
Schengen Area member states of the EU and the remainder of EU member states, while flights which cross the border of
1879:
Each country has its own laws and regulations for the import and export of goods into and out of a country, enforced by their respective customs authorities; the import/export of some goods may be restricted or forbidden entirely. A wide range of penalties are faced by those who break these laws.
2479:
Customs may be very strict. Goods valued up to US$ 500 brought in by plane and up to US$ 300 by sea or land are free of duties and taxes, cellphones and laptop computers are duty free regardless of their value only one per passenger, clothing and other personal use items are free of taxes. Above
2461:
system. Customs duties vary by country of origin and product, with duties ranging from zero to 81% of the value of the goods. Goods from many countries are exempt from duty under various trade agreements. Certain types of goods are exempt from duty regardless of source. Customs rules differ from
2113:(VAT) and excise duties may be applicable if the goods are subsequently sold, but these are collected when the goods are sold, not at the border. Passengers arriving from other EU countries go through the blue channel, where they may still be subject to checks for prohibited or restricted goods.
2038:
Customs is part of one of the three basic functions of a government, namely: administration; maintenance of law, order, and justice; and collection of revenue. However, in a bid to mitigate corruption, many countries have partly privatised their customs. This has occurred by way of contracting
2462:
other import restrictions. Failure to comply with customs rules can result in seizure of goods and civil and criminal penalties against involved parties. The CBP enforces customs rules. All goods entering the United States are subject to inspection by CBP prior to legal entry.
2054:. Factors such as an incompetent private sector, government's reluctance to change the traditional roles of customs, neglecting priority-setting and lack of transparency in the transition process have slowed the rate at which the public to private transition has taken place.
2043:
over. It has also been alleged that involvement of such agencies has caused shipping delays. Privatization of customs has been viewed as a fatal remedy. In many countries, import and export data are issued on the basis of national laws (Transparency Laws /
1949:
facilitation covers formalities, procedures, documents and operations related to international trade transactions. Its goals are simplification, harmonization and standardization, so that transactions become easier, faster and more economical than
2039:
pre-shipment inspection agencies, which examine the cargo and verify the declared value before importation occurs. The country's customs is obliged to accept the agency's report for the purpose of assessing duties and taxes at the port of entry.
2204:
Up to €22, there are no taxes. From €22 up to €150, it is necessary to pay VAT (DPH in Czech/Slovak), which is 21%. From €150, it is necessary to pay VAT and customs. Customs may range from zero to 10% depending on the type of imported goods.
2445:
is administered on almost a million visitors who enter the US daily. Travelers are screened for a number of prohibited items including; gold, alcoholic beverages, firearms and soil. A wide range of penalties face those non-compliers.
4542:
1941:, which is the streamlining of processing of import and export of goods to reduce trade transaction costs. The contemporary understanding of the “trade facilitation” concept is based on the Recommendation No. 4 of
3183:
2244:
with the current Canada Border
Services Agency (CBSA). The CBSA performs searches at Canadian ports of entry and detains illegal immigrants, along with preventing contraband from entering the country.
2221:. The reform attempt seeks to digitize customs procedures, get market-level wages, innovate customs checkpoints, integrate into EU customs community, open reference database of customs inspections.
2168:
Up to €22, there are no taxes. From €22 up to €150, it is necessary to pay VAT (EUSt in
Germany), which is 7% or 19% depending on the goods. From €150 it is necessary to pay VAT and customs.
3855:
2769:
2441:
Every person arriving in the US is subject to inspection by
Customs and Border Protection (CBP) officers for compliance with immigration, customs and agriculture regulations. This
1990:
has become the cardinal factor in prompting a significant strengthening of the security component of modern customs operations, after which security-oriented control measures for
4192:
3966:
2126:
All airports in the United
Kingdom operate a channel system; however, some airports do not have a red channel, instead having a red point phone which serves the same purpose.
3121:
2457:. Individuals arriving in the United States may be exempt from duty on a limited amount of purchases, and on goods temporarily imported (such as laptop computers) under the
2196:
Customs in Italy takes additional 22% VAT (Value-added tax) for goods imported from outside the
European Union even if the VAT is already paid to the origin country sender.
2118:
neither the customs union nor the
Schengen Area are in practice treated as domestic, and therefore, the people travelling on them do not go through customs channels at all.
4232:
3720:
4435:
2749:
2007:
authorities normally check for appropriate documentation, verify that a person is entitled to enter the country, apprehend people wanted by domestic or international
3489:
3474:
2798:
1441:
3494:
3895:
4420:
2147:. This includes customs duties and restrictions. Customs tax typically applies from €22 to €150. For more information, see regulations of each member state.
2546:
are recognized for their work. Several agencies also hold events for the public where they explain their jobs and responsibilities in a transparent manner.
4101:
2584:
1818:
4699:
4325:
3410:
2947:
2922:
2869:
3949:
3763:
2494:
1298:
2819:
4157:
3875:
3835:
2650:
2018:
Framework of Standards to Secure and Facilitate Global Trade (SAFE), which has had five editions in 2005, 2007, 2010, 2012, and 2018, respectively.
1163:
1158:
4706:
4290:
4340:
3529:
3444:
1512:
1105:
331:
3479:
4516:
4260:
4121:
3629:
3599:
4177:
4131:
4066:
2062:
1712:
898:
4476:
4425:
4385:
3504:
4558:
3936:
3790:
4679:
4573:
4267:
4182:
3961:
3514:
2450:
1587:
4315:
4272:
3880:
3860:
3715:
2556:
2023, the chosen theme was 'Nurturing the Next Generation: Promoting a Culture of Knowledge-sharing and Professional Pride in Customs'.
155:
4737:
4031:
3885:
2699:
Chowdhury, F. L. (1992) Evasion of Customs Duty in Bangladesh, unpublished MBA dissertation submitted to Monash University, Australia.
2253:
2067:
1789:
1652:
780:
292:
4612:
4491:
4471:
4380:
3971:
3679:
1852:
items, into and out of a country. Traditionally, customs has been considered as the fiscal subject that charges customs duties (i.e.
4365:
4187:
3944:
3549:
2840:
2241:
1113:
866:
126:
3454:
2901:
4212:
4116:
3931:
3800:
3499:
4617:
4578:
4506:
4461:
4350:
3865:
3775:
3609:
3589:
3574:
3469:
3449:
1893:
583:
4041:
4011:
3926:
3850:
3840:
4207:
4202:
4026:
3890:
3820:
3644:
3464:
2507:
765:
361:
4583:
3684:
3634:
3484:
3434:
3327:
3303:
3279:
3255:
2985:
4666:
4588:
4511:
4501:
4410:
4400:
4335:
4310:
3996:
3954:
3780:
3755:
3544:
3403:
2214:
2151:
1717:
1436:
64:
4096:
3735:
3730:
3614:
3207:
3056:
1814:
4521:
4136:
3810:
3584:
3519:
2961:
2530:
4658:
4355:
4111:
4076:
4051:
3976:
3785:
3750:
3654:
3649:
2235:
1722:
686:
4330:
3845:
3805:
3795:
1994:
have been widely implemented for the aims of preventing risk identification. At airports today, customs functions as the
1864:. In recent decades, the views on the functions of customs have considerably expanded and now covers three basic issues:
4563:
4197:
4016:
2144:
1420:
716:
3986:
4496:
4486:
4466:
4375:
4172:
3825:
3594:
2559:
2022, the chosen theme was 'Customs Digital Transformation by Embracing a Data Culture and Building a Data Ecosystem'.
2218:
1917:
on the importation or, at times, exportation of goods. Commercial goods not yet cleared through customs are held in a
1662:
1632:
107:
4302:
4001:
3524:
3351:
4081:
3911:
79:
4742:
4604:
4537:
4405:
3991:
3699:
3674:
3639:
3096:
2606:
2015:
1807:
1802:
1048:
520:
4106:
3604:
2549:
Each year, at the end of January is celebrated the International Customs Day with a particular theme, as follows:
53:
4732:
4689:
4360:
4345:
4126:
3768:
3745:
3740:
3669:
3659:
3396:
2177:
1095:
673:
630:
481:
336:
185:
4320:
4046:
3509:
3439:
2562:
2021, the chosen theme was 'Customs bolstering Recovery, Renewal and Resilience for a sustainable supply chain'.
2182:
Customs may be very strict, especially for goods shipped from anywhere outside the EU. Up to €10 goods/package.
4167:
3916:
3689:
3624:
3619:
3579:
3564:
3559:
3459:
2788:
Chowdhury, F. L. (2006) Corrupt bureaucracy and privatization of Customs in Bangladesh, Pathok Samabesh, Dhaka.
2709:
1682:
1100:
604:
599:
589:
86:
60:
31:
4036:
3815:
3694:
3534:
1888:
4237:
4141:
3664:
3569:
4727:
4627:
4456:
4415:
4395:
3830:
3725:
3554:
3539:
3231:
2926:
2876:
2000:
1697:
1637:
1148:
1143:
770:
651:
302:
4481:
4217:
2097:
do not officially operate a red and green channel system; however, some airports have adopted this layout.
4430:
4277:
4021:
3036:
1782:
1607:
1492:
1487:
1088:
667:
486:
93:
4684:
4648:
4370:
4282:
4222:
4006:
2600:
2453:" on imports of goods, being 3% on average. The duty is levied at the time of import and is paid by the
1687:
1612:
1577:
1562:
1482:
1472:
721:
641:
636:
557:
3159:
3142:
4162:
3870:
4632:
4622:
4255:
3981:
2163:
1983:
1975:
1707:
1672:
1647:
1527:
1507:
679:
356:
217:
4568:
2666:"The modern trends of the foreign trade policy implementation: Implications for customs regulations"
2565:
2020, the chosen theme was 'Customs fostering Sustainability for People, Prosperity and the Planet'.
75:
3122:"Customs: Government raises tax free limit from U$ S300 to U$ S500 for imported goods (in Spanish)"
1841:
1727:
1627:
1622:
1567:
1552:
1542:
1537:
1532:
1477:
1467:
1462:
1446:
1316:
1262:
1070:
578:
4390:
4295:
3921:
2454:
2191:
1995:
1938:
1873:
1702:
1692:
1677:
1667:
1642:
1592:
1557:
1547:
1517:
1502:
1497:
1352:
1267:
1060:
1024:
945:
824:
180:
542:
3019:
4091:
4086:
4071:
4056:
3076:
2941:
2014:
The most complete guidelines for customs security functions implementation is provided in the
1967:
1869:
1833:
1775:
1617:
1602:
1597:
1572:
1522:
1322:
1038:
990:
930:
846:
787:
499:
466:
272:
2962:"The single administrative document (SAD) - Taxation and customs union - European Commission"
2050:
There has, however, been some speed bumps when transitioning customs over from the public to
4245:
4061:
2677:
2589:
1922:
1657:
1582:
1188:
1153:
1133:
950:
918:
792:
646:
397:
2213:
Ukraine has had 5 reforms of its customs authorities. The recent one, in 2019, reorganized
4694:
4250:
4227:
2997:
2110:
1971:
1751:
1367:
1225:
1220:
960:
923:
834:
799:
701:
625:
461:
421:
387:
297:
287:
282:
277:
195:
2848:
2651:"International Convention on The Simplification and Harmonization of Customs Procedures"
2553:
2024, the chosen theme was 'Customs Engaging Traditional and New Partners with Purpose'.
2594:
2442:
2051:
2008:
2004:
1906:
1310:
1282:
1257:
1118:
965:
760:
696:
594:
532:
436:
431:
414:
392:
2735:
4721:
2630:
2106:
2094:
2071:
2031:
1987:
1382:
1055:
980:
871:
804:
738:
706:
573:
515:
476:
456:
426:
341:
262:
257:
232:
222:
164:
100:
3383:
2750:"Determining if a relative / friend who is missing is being held or detained by CBP"
2571:
2018, the chosen theme was 'A secure business environment for economic development'.
2568:
2019, the chosen theme was 'SMART borders for seamless Trade, Travel and Transport'.
2736:"UN/CEFACT. Recommendation No. 4 National Trade Facilitation Bodies. ECE/TRADE/425"
1991:
1918:
1763:
1277:
1065:
1034:
1005:
985:
876:
861:
841:
755:
750:
552:
346:
2626:
1959:
3097:"Federation of International Trade Associations, country profile: United States"
2682:
2665:
2150:
For customs declarations in the EU and in Switzerland, Norway and Iceland, the "
2140:
2090:
1272:
1015:
975:
893:
829:
775:
711:
537:
527:
471:
351:
252:
247:
205:
190:
42:
17:
4640:
3388:
2458:
1945:“National Trade Facilitation Bodies”. According to its provisions (para. 14),
1905:
The traditional function of customs has been the assessment and collection of
1377:
1347:
1230:
1215:
1138:
1075:
1043:
995:
970:
955:
856:
851:
819:
745:
451:
446:
267:
227:
173:
2518:
to protect the border and the community from smuggling and illegal trade; and
2082:
1942:
1829:
1210:
1128:
1123:
814:
809:
620:
547:
237:
2026:
1746:
2511:
leading customs and excise institution globally" and has three missions:
1865:
1372:
1340:
1029:
1019:
940:
935:
908:
881:
691:
441:
382:
377:
210:
2535:
2480:
those values, tax is 50% of the value of all acquired goods summed up.
2114:
1964:
1010:
913:
903:
242:
200:
27:
Government agency which regulates the flow of goods and collects duties
3057:"Prohibited and Restricted Items – U.S. Customs and Border Protection"
2109:, travellers between EU countries do not have to pay customs duties.
2086:
1910:
1861:
1857:
1853:
1849:
1837:
1392:
1203:
1198:
1193:
1000:
888:
3100:
2529:
2105:
Airports in EU countries also have a blue channel. As the EU is a
2061:
2025:
1958:
1887:
1845:
1813:
1407:
1402:
1397:
1387:
1362:
1357:
1304:
1176:
2011:, and deny the entry of people deemed dangerous to the country.
1926:
3392:
2820:"Challenges of Privatizing Customs Affairs – Financial Tribune"
1914:
315:
147:
36:
2521:
to optimize state revenue in the field of customs and excise
3037:"Know Before You Visit – U.S. Customs and Border Protection"
2986:
5 STEPS TOWARDS TRANSPARENT CUSTOMS SERVICE, BY MAX NEFYODOV
2799:"How to find new customers by using import and export data"
3378:
3077:"Penalties Program – U.S. Customs and Border Protection"
2902:"EUROPA - Taxation and Customs Union / Baggage controls"
2003:
authorities, under a variety of names and arrangements.
2870:"Customs regulations for travellers to and from Norway"
2710:"Transport Securities Administration – Budget Overview"
1848:, including animals, transports, personal effects, and
1107:
European Union Common Consolidated Corporate Tax Base
4597:
4551:
4530:
4449:
4150:
3904:
3708:
3427:
2263:
1999:into and out of a country is normally monitored by
67:. Unsourced material may be challenged and removed.
3154:
3152:
2784:
2782:
2695:
2693:
2574:Chosen theme for previous editions 2009 - 2018.
2534:Customs, Tolls or Duties of the Corporation of
3404:
3020:The Budget and Economic Outlook: 2018 to 2028
3018:Congressional Budget Office (April 9, 2018).
1783:
8:
1937:A more recent objective of customs has been
2585:Customs Trade Partnership against Terrorism
1810:checks the luggage of an incoming traveler.
3411:
3397:
3389:
2257:
1790:
1776:
1425:
1246:
504:
320:
138:
3352:"International Customs Day (2009 - 2018)"
2841:"Dual-Channel System (Customs Clearance)"
2681:
2495:Directorate General of Customs and Excise
1299:Institute on Taxation and Economic Policy
127:Learn how and when to remove this message
1836:in a country responsible for collecting
1801:
2618:
2143:is harmonized across Europe within the
1454:
1428:
1290:
1249:
659:
612:
565:
507:
369:
323:
146:
2946:: CS1 maint: archived copy as title (
2939:
2449:The United States imposes tariffs or "
1929:are usually recognized customs areas.
7:
2730:
2728:
65:adding citations to reliable sources
3143:"Visi, Misi dan Fungsi Utama DJBC"
2254:U.S. Customs and Border Protection
2068:Sheremetyevo International Airport
2030:The customs-and-duty house at the
25:
2770:"WCO SAFE FRAMEWORK OF STANDARDS"
2515:to facilitate trade and industry;
2500:Direktorat Jenderal Bea dan Cukai
2242:Canada Customs and Revenue Agency
1114:Global minimum corporate tax rate
3490:Democratic Republic of the Congo
3328:"International Customs Day 2018"
3304:"International Customs Day 2019"
3280:"International Customs Day 2020"
3256:"International Customs Day 2021"
3232:"International Customs Day 2022"
2267:Predicted revenue (billion USD)
1894:US Customs and Border Protection
1757:
1745:
584:Base erosion and profit shifting
154:
41:
2875:. 19 March 2009. Archived from
2508:Ministry of Finance (Indonesia)
362:Optimal capital income taxation
52:needs additional citations for
4462:Federated States of Micronesia
3876:St. Vincent and the Grenadines
2152:Single Administrative Document
1925:, until processed. Authorized
1437:List of countries by tax rates
1:
2998:"About the CBSA - What we do"
2259:Predicted US customs revenue
2240:In 2003, Canada replaced the
2236:Canada Border Services Agency
2130:Summary of basic custom rules
867:Natural resources consumption
3208:"World Customs Organization"
3184:"World Customs Organization"
2154:" (SAD) is used as a basis.
2145:European Union Customs Union
717:United States as a tax haven
3500:CĂ´te d'Ivoire (Ivory Coast)
2683:10.26886/2524-101X.5.2018.2
2200:Czech Republic and Slovakia
1819:Vienna Convention road sign
4759:
4538:World Customs Organization
4102:Republic of China (Taiwan)
3379:World Customs Organization
3099:. Fita.org. Archived from
2966:Taxation and customs union
2904:. Ec.europa.eu. 2007-02-21
2607:World Customs Organization
2506:or DJBC), works under the
2251:
2233:
2189:
2175:
2161:
2045:Freedom of Information Act
2016:World Customs Organization
1808:Amsterdam Airport Schiphol
631:Offshore financial centres
521:Repatriation tax avoidance
29:
4738:Export and import control
4675:
2543:International Customs Day
2526:International Customs Day
2425:
2411:
2397:
2383:
2369:
2355:
2341:
2327:
2313:
2299:
2285:
2271:
2266:
2178:Financial Guard (Romania)
1986:terrorist attacks in the
1096:Financial transaction tax
186:Property tax equalization
3475:Central African Republic
2066:Customs control zone at
2022:Privatization of customs
1978:working together in 2006
1442:Tax revenue to GDP ratio
1101:Currency transaction tax
687:Liechtenstein tax affair
32:Customs (disambiguation)
2664:Kormych, Borys (2018).
1149:Permanent establishment
1144:Exchange of Information
652:Financial Secrecy Index
303:Medical savings account
4695:Law enforcement agency
4193:Bosnia and Herzegovina
2539:
2075:
2058:Red and green channels
2035:
1979:
1952:
1897:
1822:
1811:
1049:Vehicle miles traveled
668:Ireland as a tax haven
482:Private tax collection
4649:HM Customs and Excise
4421:Akrotiri and Dhekelia
3630:SĂŁo TomĂ© and PrĂncipe
3495:Republic of the Congo
3025:(Report). p. 72.
2601:World Customs Journal
2533:
2219:State Customs Service
2065:
2029:
1962:
1947:
1891:
1856:) and other taxes on
1817:
1806:A customs officer in
1805:
722:Panama as a tax haven
674:Ireland v. Commission
642:Conduit and sink OFCs
637:Offshore magic circle
558:Unreported employment
4127:United Arab Emirates
2215:State Fiscal Service
2164:Bundeszollverwaltung
1840:and for controlling
1713:United Arab Emirates
1455:Individual Countries
1164:Foreign revenue rule
961:Inheritance (estate)
680:Leprechaun economics
61:improve this article
30:For other uses, see
4707:Intelligence agency
3881:Trinidad and Tobago
3861:St. Kitts and Nevis
3716:Antigua and Barbuda
2260:
1752:Business portal
1447:Tax rates in Europe
1317:Tax Justice Network
1263:Dhammika Dharmapala
771:Airport improvement
579:Transfer mispricing
370:Distribution of Tax
142:Part of a series on
3791:Dominican Republic
2540:
2455:importer of record
2258:
2192:Guardia di Finanza
2076:
2036:
1996:point of no return
1984:September 11, 2001
1980:
1939:trade facilitation
1933:Trade facilitation
1898:
1874:trade facilitation
1823:
1812:
1353:Eight per thousand
1268:James R. Hines Jr.
1159:European Union FTT
181:Government revenue
4743:International law
4715:
4714:
3515:Equatorial Guinea
3160:"timeanddate.com"
2439:
2438:
1921:, often called a
1800:
1799:
1735:
1734:
1331:
1330:
1323:Tax Policy Center
1071:Negative (income)
847:Environmental tax
729:
728:
647:Financial centres
467:Tax investigation
405:
404:
273:Tax harmonization
137:
136:
129:
111:
16:(Redirected from
4750:
4733:Customs services
4663:
4653:
4645:
4609:
4497:Papua New Guinea
4477:Marshall Islands
3420:Customs services
3413:
3406:
3399:
3390:
3366:
3365:
3363:
3362:
3348:
3342:
3341:
3339:
3338:
3324:
3318:
3317:
3315:
3314:
3300:
3294:
3293:
3291:
3290:
3276:
3270:
3269:
3267:
3266:
3252:
3246:
3245:
3243:
3242:
3228:
3222:
3221:
3219:
3218:
3204:
3198:
3197:
3195:
3194:
3180:
3174:
3173:
3171:
3170:
3156:
3147:
3146:
3139:
3133:
3132:
3130:
3129:
3118:
3112:
3111:
3109:
3108:
3093:
3087:
3086:
3084:
3083:
3073:
3067:
3066:
3064:
3063:
3053:
3047:
3046:
3044:
3043:
3033:
3027:
3026:
3024:
3015:
3009:
3008:
3006:
3005:
2994:
2988:
2983:
2977:
2976:
2974:
2972:
2958:
2952:
2951:
2945:
2937:
2935:
2934:
2925:. Archived from
2919:
2913:
2912:
2910:
2909:
2898:
2892:
2891:
2889:
2887:
2882:on 19 March 2009
2881:
2874:
2866:
2860:
2859:
2857:
2856:
2847:. Archived from
2837:
2831:
2830:
2828:
2827:
2816:
2810:
2809:
2807:
2805:
2795:
2789:
2786:
2777:
2776:
2774:
2766:
2760:
2759:
2757:
2756:
2746:
2740:
2739:
2732:
2723:
2722:
2720:
2719:
2714:
2706:
2700:
2697:
2688:
2687:
2685:
2661:
2655:
2654:
2647:
2641:
2640:
2638:
2637:
2623:
2590:Duty (economics)
2434:
2433:
2420:
2419:
2406:
2405:
2392:
2391:
2378:
2377:
2364:
2363:
2350:
2349:
2336:
2335:
2322:
2321:
2308:
2307:
2294:
2293:
2280:
2279:
2261:
1792:
1785:
1778:
1764:Money portal
1762:
1761:
1760:
1750:
1749:
1426:
1247:
1154:Transfer pricing
1134:Tax equalization
1108:
1056:Corporate profit
692:Luxembourg Leaks
626:Corporate havens
505:
321:
158:
139:
132:
125:
121:
118:
112:
110:
69:
45:
37:
21:
4758:
4757:
4753:
4752:
4751:
4749:
4748:
4747:
4718:
4717:
4716:
4711:
4671:
4661:
4651:
4643:
4637:United Kingdom
4623:Imperial France
4607:
4593:
4574:Northern Cyprus
4547:
4526:
4507:Solomon Islands
4445:
4341:North Macedonia
4146:
3900:
3704:
3423:
3417:
3375:
3370:
3369:
3360:
3358:
3350:
3349:
3345:
3336:
3334:
3326:
3325:
3321:
3312:
3310:
3302:
3301:
3297:
3288:
3286:
3278:
3277:
3273:
3264:
3262:
3254:
3253:
3249:
3240:
3238:
3230:
3229:
3225:
3216:
3214:
3206:
3205:
3201:
3192:
3190:
3182:
3181:
3177:
3168:
3166:
3164:www.timeanddate
3158:
3157:
3150:
3141:
3140:
3136:
3127:
3125:
3120:
3119:
3115:
3106:
3104:
3095:
3094:
3090:
3081:
3079:
3075:
3074:
3070:
3061:
3059:
3055:
3054:
3050:
3041:
3039:
3035:
3034:
3030:
3022:
3017:
3016:
3012:
3003:
3001:
2996:
2995:
2991:
2984:
2980:
2970:
2968:
2960:
2959:
2955:
2938:
2932:
2930:
2923:"Archived copy"
2921:
2920:
2916:
2907:
2905:
2900:
2899:
2895:
2885:
2883:
2879:
2872:
2868:
2867:
2863:
2854:
2852:
2839:
2838:
2834:
2825:
2823:
2818:
2817:
2813:
2803:
2801:
2797:
2796:
2792:
2787:
2780:
2772:
2768:
2767:
2763:
2754:
2752:
2748:
2747:
2743:
2734:
2733:
2726:
2717:
2715:
2712:
2708:
2707:
2703:
2698:
2691:
2663:
2662:
2658:
2649:
2648:
2644:
2635:
2633:
2625:
2624:
2620:
2615:
2581:
2528:
2491:
2486:
2477:
2468:
2435:
2431:
2430:
2421:
2417:
2416:
2407:
2403:
2402:
2393:
2389:
2388:
2379:
2375:
2374:
2365:
2361:
2360:
2351:
2347:
2346:
2337:
2333:
2332:
2323:
2319:
2318:
2309:
2305:
2304:
2295:
2291:
2290:
2281:
2277:
2276:
2256:
2250:
2238:
2232:
2227:
2211:
2202:
2194:
2188:
2180:
2174:
2166:
2160:
2137:
2132:
2124:
2122:Red point phone
2115:Luggage tickets
2111:Value-added tax
2103:
2074:, February 2019
2060:
2024:
2009:arrest warrants
1957:
1935:
1903:
1896:boarding a ship
1886:
1796:
1758:
1756:
1744:
1737:
1736:
1423:
1413:
1412:
1368:Fiscus Judaicus
1343:
1333:
1332:
1291:Advocacy groups
1244:
1236:
1235:
1226:Trade agreement
1221:Free-trade zone
1179:
1169:
1168:
1106:
1091:
1081:
1080:
741:
731:
730:
702:Paradise Papers
543:Debtors' prison
502:
492:
491:
462:Tax preparation
422:Revenue service
417:
407:
406:
318:
308:
307:
288:Double taxation
283:Tax withholding
278:Tax competition
196:Non-tax revenue
176:
133:
122:
116:
113:
70:
68:
58:
46:
35:
28:
23:
22:
18:Customs Service
15:
12:
11:
5:
4756:
4754:
4746:
4745:
4740:
4735:
4730:
4728:Customs duties
4720:
4719:
4713:
4712:
4710:
4709:
4704:
4703:
4702:
4692:
4687:
4682:
4676:
4673:
4672:
4670:
4669:
4664:
4656:
4655:
4654:
4646:
4635:
4630:
4625:
4620:
4618:Imperial China
4615:
4613:Czechoslovakia
4610:
4601:
4599:
4595:
4594:
4592:
4591:
4586:
4581:
4576:
4571:
4566:
4561:
4555:
4553:
4552:Non-recognized
4549:
4548:
4546:
4545:
4543:European Union
4540:
4534:
4532:
4528:
4527:
4525:
4524:
4519:
4514:
4509:
4504:
4499:
4494:
4489:
4484:
4479:
4474:
4469:
4464:
4459:
4453:
4451:
4447:
4446:
4444:
4443:
4440:
4439:
4438:
4433:
4428:
4423:
4416:United Kingdom
4413:
4408:
4403:
4398:
4393:
4388:
4383:
4378:
4373:
4368:
4363:
4358:
4353:
4348:
4343:
4338:
4333:
4328:
4323:
4318:
4313:
4308:
4305:
4300:
4299:
4298:
4293:
4285:
4280:
4275:
4270:
4265:
4264:
4263:
4258:
4253:
4248:
4240:
4235:
4230:
4225:
4220:
4215:
4213:Czech Republic
4210:
4205:
4200:
4195:
4190:
4185:
4180:
4175:
4170:
4165:
4160:
4154:
4152:
4148:
4147:
4145:
4144:
4139:
4134:
4129:
4124:
4119:
4114:
4109:
4104:
4099:
4094:
4089:
4084:
4079:
4074:
4069:
4064:
4059:
4054:
4049:
4044:
4039:
4034:
4029:
4024:
4019:
4014:
4009:
4004:
3999:
3994:
3989:
3984:
3979:
3974:
3969:
3964:
3959:
3958:
3957:
3952:
3947:
3939:
3934:
3929:
3924:
3919:
3914:
3908:
3906:
3902:
3901:
3899:
3898:
3893:
3888:
3883:
3878:
3873:
3868:
3863:
3858:
3853:
3848:
3843:
3838:
3833:
3828:
3823:
3818:
3813:
3808:
3803:
3798:
3793:
3788:
3783:
3778:
3773:
3772:
3771:
3766:
3758:
3753:
3748:
3743:
3738:
3733:
3728:
3723:
3718:
3712:
3710:
3706:
3705:
3703:
3702:
3697:
3692:
3687:
3682:
3677:
3672:
3667:
3662:
3657:
3652:
3647:
3642:
3637:
3632:
3627:
3622:
3617:
3612:
3607:
3602:
3597:
3592:
3587:
3582:
3577:
3572:
3567:
3562:
3557:
3552:
3547:
3542:
3537:
3532:
3527:
3522:
3517:
3512:
3507:
3502:
3497:
3492:
3487:
3482:
3477:
3472:
3467:
3462:
3457:
3452:
3447:
3442:
3437:
3431:
3429:
3425:
3424:
3418:
3416:
3415:
3408:
3401:
3393:
3387:
3386:
3381:
3374:
3373:External links
3371:
3368:
3367:
3356:www.wcoomd.org
3343:
3332:www.wcoomd.org
3319:
3308:www.wcoomd.org
3295:
3284:www.wcoomd.org
3271:
3260:www.wcoomd.org
3247:
3236:www.wcoomd.org
3223:
3212:www.wcoomd.org
3199:
3188:www.wcoomd.org
3175:
3148:
3134:
3113:
3088:
3068:
3048:
3028:
3010:
2989:
2978:
2953:
2914:
2893:
2861:
2832:
2822:. 28 July 2015
2811:
2790:
2778:
2761:
2741:
2724:
2701:
2689:
2656:
2642:
2617:
2616:
2614:
2611:
2610:
2609:
2604:
2597:
2595:Port authority
2592:
2587:
2580:
2577:
2576:
2575:
2572:
2569:
2566:
2563:
2560:
2557:
2554:
2527:
2524:
2523:
2522:
2519:
2516:
2493:Main article:
2490:
2487:
2485:
2482:
2476:
2473:
2467:
2464:
2451:customs duties
2443:public service
2437:
2436:
2429:
2427:
2423:
2422:
2415:
2413:
2409:
2408:
2401:
2399:
2395:
2394:
2387:
2385:
2381:
2380:
2373:
2371:
2367:
2366:
2359:
2357:
2353:
2352:
2345:
2343:
2339:
2338:
2331:
2329:
2325:
2324:
2317:
2315:
2311:
2310:
2303:
2301:
2297:
2296:
2289:
2287:
2283:
2282:
2275:
2273:
2269:
2268:
2265:
2252:Main article:
2249:
2246:
2234:Main article:
2231:
2228:
2226:
2223:
2210:
2207:
2201:
2198:
2190:Main article:
2187:
2184:
2176:Main article:
2173:
2170:
2162:Main article:
2159:
2156:
2136:
2133:
2131:
2128:
2123:
2120:
2102:
2099:
2059:
2056:
2052:private sector
2023:
2020:
2005:Border control
1956:
1953:
1934:
1931:
1907:customs duties
1902:
1899:
1892:Officers from
1885:
1882:
1798:
1797:
1795:
1794:
1787:
1780:
1772:
1769:
1768:
1767:
1766:
1754:
1739:
1738:
1733:
1732:
1731:
1730:
1725:
1720:
1718:United Kingdom
1715:
1710:
1705:
1700:
1695:
1690:
1685:
1680:
1675:
1670:
1665:
1660:
1655:
1650:
1645:
1640:
1635:
1630:
1625:
1620:
1615:
1610:
1605:
1600:
1595:
1590:
1585:
1580:
1575:
1570:
1565:
1560:
1555:
1550:
1545:
1540:
1535:
1530:
1525:
1520:
1515:
1510:
1505:
1500:
1495:
1490:
1485:
1480:
1475:
1470:
1465:
1457:
1456:
1452:
1451:
1450:
1449:
1444:
1439:
1431:
1430:
1424:
1419:
1418:
1415:
1414:
1411:
1410:
1405:
1400:
1395:
1390:
1385:
1380:
1375:
1370:
1365:
1360:
1355:
1350:
1344:
1339:
1338:
1335:
1334:
1329:
1328:
1327:
1326:
1320:
1314:
1311:Tax Foundation
1308:
1302:
1293:
1292:
1288:
1287:
1286:
1285:
1283:Gabriel Zucman
1280:
1275:
1270:
1265:
1260:
1258:Mihir A. Desai
1252:
1251:
1245:
1242:
1241:
1238:
1237:
1234:
1233:
1228:
1223:
1218:
1213:
1208:
1207:
1206:
1201:
1191:
1186:
1180:
1175:
1174:
1171:
1170:
1167:
1166:
1161:
1156:
1151:
1146:
1141:
1136:
1131:
1126:
1121:
1119:Robin Hood tax
1116:
1111:
1103:
1098:
1092:
1087:
1086:
1083:
1082:
1079:
1078:
1073:
1068:
1063:
1061:Excess profits
1058:
1053:
1052:
1051:
1046:
1041:
1032:
1027:
1013:
1008:
1003:
998:
993:
988:
983:
978:
973:
968:
963:
958:
953:
948:
946:Gross receipts
943:
938:
933:
928:
927:
926:
921:
916:
911:
906:
901:
896:
886:
885:
884:
879:
874:
869:
864:
859:
854:
844:
839:
838:
837:
832:
827:
822:
817:
812:
807:
797:
796:
795:
785:
784:
783:
778:
773:
763:
758:
753:
748:
742:
737:
736:
733:
732:
727:
726:
725:
724:
719:
714:
709:
704:
699:
697:Offshore Leaks
694:
689:
684:
683:
682:
677:
662:
661:
660:Major examples
657:
656:
655:
654:
649:
644:
639:
634:
628:
623:
615:
614:
610:
609:
608:
607:
602:
597:
595:Dutch Sandwich
592:
587:
581:
576:
568:
567:
563:
562:
561:
560:
555:
550:
545:
540:
535:
533:Tax resistance
530:
525:
524:
523:
510:
509:
503:
498:
497:
494:
493:
490:
489:
484:
479:
474:
469:
464:
459:
454:
449:
444:
439:
437:Taxable income
434:
432:Tax assessment
429:
424:
418:
413:
412:
409:
408:
403:
402:
401:
400:
395:
390:
385:
380:
372:
371:
367:
366:
365:
364:
359:
354:
349:
344:
339:
334:
326:
325:
324:General Theory
319:
314:
313:
310:
309:
306:
305:
300:
295:
293:Representation
290:
285:
280:
275:
270:
265:
260:
255:
250:
245:
240:
235:
230:
225:
220:
215:
214:
213:
203:
198:
193:
188:
183:
177:
172:
171:
168:
167:
160:
159:
151:
150:
144:
143:
135:
134:
49:
47:
40:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
4755:
4744:
4741:
4739:
4736:
4734:
4731:
4729:
4726:
4725:
4723:
4708:
4705:
4701:
4698:
4697:
4696:
4693:
4691:
4688:
4686:
4683:
4681:
4678:
4677:
4674:
4668:
4665:
4660:
4659:United States
4657:
4650:
4647:
4642:
4639:
4638:
4636:
4634:
4631:
4629:
4626:
4624:
4621:
4619:
4616:
4614:
4611:
4606:
4603:
4602:
4600:
4596:
4590:
4587:
4585:
4584:South Ossetia
4582:
4580:
4577:
4575:
4572:
4570:
4567:
4565:
4562:
4560:
4557:
4556:
4554:
4550:
4544:
4541:
4539:
4536:
4535:
4533:
4531:International
4529:
4523:
4520:
4518:
4515:
4513:
4510:
4508:
4505:
4503:
4500:
4498:
4495:
4493:
4490:
4488:
4485:
4483:
4480:
4478:
4475:
4473:
4470:
4468:
4465:
4463:
4460:
4458:
4455:
4454:
4452:
4448:
4441:
4437:
4434:
4432:
4429:
4427:
4424:
4422:
4419:
4418:
4417:
4414:
4412:
4409:
4407:
4404:
4402:
4399:
4397:
4394:
4392:
4389:
4387:
4384:
4382:
4379:
4377:
4374:
4372:
4369:
4367:
4364:
4362:
4359:
4357:
4354:
4352:
4349:
4347:
4344:
4342:
4339:
4337:
4334:
4332:
4329:
4327:
4324:
4322:
4319:
4317:
4314:
4312:
4309:
4307:Liechtenstein
4306:
4304:
4301:
4297:
4294:
4292:
4289:
4288:
4286:
4284:
4281:
4279:
4276:
4274:
4271:
4269:
4266:
4262:
4259:
4257:
4254:
4252:
4249:
4247:
4244:
4243:
4241:
4239:
4236:
4234:
4231:
4229:
4226:
4224:
4221:
4219:
4216:
4214:
4211:
4209:
4206:
4204:
4201:
4199:
4196:
4194:
4191:
4189:
4186:
4184:
4181:
4179:
4176:
4174:
4171:
4169:
4166:
4164:
4161:
4159:
4156:
4155:
4153:
4149:
4143:
4140:
4138:
4135:
4133:
4130:
4128:
4125:
4123:
4120:
4118:
4115:
4113:
4110:
4108:
4105:
4103:
4100:
4098:
4095:
4093:
4090:
4088:
4085:
4083:
4080:
4078:
4075:
4073:
4070:
4068:
4065:
4063:
4060:
4058:
4055:
4053:
4050:
4048:
4045:
4043:
4040:
4038:
4035:
4033:
4030:
4028:
4025:
4023:
4020:
4018:
4015:
4013:
4010:
4008:
4005:
4003:
4000:
3998:
3995:
3993:
3990:
3988:
3985:
3983:
3980:
3978:
3975:
3973:
3970:
3968:
3965:
3963:
3960:
3956:
3953:
3951:
3948:
3946:
3943:
3942:
3940:
3938:
3935:
3933:
3930:
3928:
3925:
3923:
3920:
3918:
3915:
3913:
3910:
3909:
3907:
3903:
3897:
3894:
3892:
3889:
3887:
3886:United States
3884:
3882:
3879:
3877:
3874:
3872:
3869:
3867:
3864:
3862:
3859:
3857:
3854:
3852:
3849:
3847:
3844:
3842:
3839:
3837:
3834:
3832:
3829:
3827:
3824:
3822:
3819:
3817:
3814:
3812:
3809:
3807:
3804:
3802:
3799:
3797:
3794:
3792:
3789:
3787:
3784:
3782:
3779:
3777:
3774:
3770:
3767:
3765:
3762:
3761:
3759:
3757:
3754:
3752:
3749:
3747:
3744:
3742:
3739:
3737:
3734:
3732:
3729:
3727:
3724:
3722:
3719:
3717:
3714:
3713:
3711:
3707:
3701:
3698:
3696:
3693:
3691:
3688:
3686:
3683:
3681:
3678:
3676:
3673:
3671:
3668:
3666:
3663:
3661:
3658:
3656:
3653:
3651:
3648:
3646:
3643:
3641:
3638:
3636:
3633:
3631:
3628:
3626:
3623:
3621:
3618:
3616:
3613:
3611:
3608:
3606:
3603:
3601:
3598:
3596:
3593:
3591:
3588:
3586:
3583:
3581:
3578:
3576:
3573:
3571:
3568:
3566:
3563:
3561:
3558:
3556:
3553:
3551:
3550:Guinea-Bissau
3548:
3546:
3543:
3541:
3538:
3536:
3533:
3531:
3528:
3526:
3523:
3521:
3518:
3516:
3513:
3511:
3508:
3506:
3503:
3501:
3498:
3496:
3493:
3491:
3488:
3486:
3483:
3481:
3478:
3476:
3473:
3471:
3468:
3466:
3463:
3461:
3458:
3456:
3453:
3451:
3448:
3446:
3443:
3441:
3438:
3436:
3433:
3432:
3430:
3426:
3421:
3414:
3409:
3407:
3402:
3400:
3395:
3394:
3391:
3385:
3382:
3380:
3377:
3376:
3372:
3357:
3353:
3347:
3344:
3333:
3329:
3323:
3320:
3309:
3305:
3299:
3296:
3285:
3281:
3275:
3272:
3261:
3257:
3251:
3248:
3237:
3233:
3227:
3224:
3213:
3209:
3203:
3200:
3189:
3185:
3179:
3176:
3165:
3161:
3155:
3153:
3149:
3144:
3138:
3135:
3124:. infobae.com
3123:
3117:
3114:
3103:on 2012-01-04
3102:
3098:
3092:
3089:
3078:
3072:
3069:
3058:
3052:
3049:
3038:
3032:
3029:
3021:
3014:
3011:
2999:
2993:
2990:
2987:
2982:
2979:
2967:
2963:
2957:
2954:
2949:
2943:
2929:on 2007-03-28
2928:
2924:
2918:
2915:
2903:
2897:
2894:
2878:
2871:
2865:
2862:
2851:on 2015-09-06
2850:
2846:
2842:
2836:
2833:
2821:
2815:
2812:
2800:
2794:
2791:
2785:
2783:
2779:
2771:
2765:
2762:
2751:
2745:
2742:
2737:
2731:
2729:
2725:
2711:
2705:
2702:
2696:
2694:
2690:
2684:
2679:
2675:
2671:
2667:
2660:
2657:
2652:
2646:
2643:
2632:
2631:WordReference
2628:
2622:
2619:
2612:
2608:
2605:
2603:
2602:
2598:
2596:
2593:
2591:
2588:
2586:
2583:
2582:
2578:
2573:
2570:
2567:
2564:
2561:
2558:
2555:
2552:
2551:
2550:
2547:
2544:
2537:
2532:
2525:
2520:
2517:
2514:
2513:
2512:
2509:
2505:
2502:(abbreviated
2501:
2497:
2496:
2488:
2483:
2481:
2474:
2472:
2465:
2463:
2460:
2456:
2452:
2447:
2444:
2428:
2424:
2414:
2410:
2400:
2396:
2386:
2382:
2372:
2368:
2358:
2354:
2344:
2340:
2330:
2326:
2316:
2312:
2302:
2298:
2288:
2284:
2274:
2270:
2262:
2255:
2248:United States
2247:
2245:
2243:
2237:
2229:
2224:
2222:
2220:
2216:
2208:
2206:
2199:
2197:
2193:
2185:
2183:
2179:
2171:
2169:
2165:
2157:
2155:
2153:
2148:
2146:
2142:
2134:
2129:
2127:
2121:
2119:
2116:
2112:
2108:
2107:customs union
2100:
2098:
2096:
2095:United States
2092:
2088:
2084:
2080:
2073:
2072:Moscow Oblast
2069:
2064:
2057:
2055:
2053:
2048:
2046:
2040:
2033:
2032:port of Haifa
2028:
2021:
2019:
2017:
2012:
2010:
2006:
2002:
1997:
1993:
1992:supply chains
1989:
1988:United States
1985:
1977:
1973:
1969:
1966:
1961:
1954:
1951:
1946:
1944:
1940:
1932:
1930:
1928:
1924:
1920:
1916:
1912:
1909:, which is a
1908:
1900:
1895:
1890:
1883:
1881:
1877:
1875:
1871:
1867:
1863:
1859:
1855:
1851:
1847:
1843:
1839:
1835:
1831:
1827:
1820:
1816:
1809:
1804:
1793:
1788:
1786:
1781:
1779:
1774:
1773:
1771:
1770:
1765:
1755:
1753:
1748:
1743:
1742:
1741:
1740:
1729:
1726:
1724:
1723:United States
1721:
1719:
1716:
1714:
1711:
1709:
1706:
1704:
1701:
1699:
1696:
1694:
1691:
1689:
1686:
1684:
1681:
1679:
1676:
1674:
1671:
1669:
1666:
1664:
1661:
1659:
1656:
1654:
1651:
1649:
1646:
1644:
1641:
1639:
1636:
1634:
1631:
1629:
1626:
1624:
1621:
1619:
1616:
1614:
1611:
1609:
1606:
1604:
1601:
1599:
1596:
1594:
1591:
1589:
1586:
1584:
1581:
1579:
1576:
1574:
1571:
1569:
1566:
1564:
1561:
1559:
1556:
1554:
1551:
1549:
1546:
1544:
1541:
1539:
1536:
1534:
1531:
1529:
1526:
1524:
1521:
1519:
1516:
1514:
1511:
1509:
1506:
1504:
1501:
1499:
1496:
1494:
1491:
1489:
1486:
1484:
1481:
1479:
1476:
1474:
1471:
1469:
1466:
1464:
1461:
1460:
1459:
1458:
1453:
1448:
1445:
1443:
1440:
1438:
1435:
1434:
1433:
1432:
1429:All Countries
1427:
1422:
1417:
1416:
1409:
1406:
1404:
1401:
1399:
1396:
1394:
1391:
1389:
1386:
1384:
1383:Tolerance tax
1381:
1379:
1376:
1374:
1371:
1369:
1366:
1364:
1361:
1359:
1356:
1354:
1351:
1349:
1346:
1345:
1342:
1337:
1336:
1324:
1321:
1318:
1315:
1312:
1309:
1306:
1303:
1300:
1297:
1296:
1295:
1294:
1289:
1284:
1281:
1279:
1276:
1274:
1271:
1269:
1266:
1264:
1261:
1259:
1256:
1255:
1254:
1253:
1248:
1240:
1239:
1232:
1229:
1227:
1224:
1222:
1219:
1217:
1214:
1212:
1209:
1205:
1202:
1200:
1197:
1196:
1195:
1192:
1190:
1187:
1185:
1182:
1181:
1178:
1173:
1172:
1165:
1162:
1160:
1157:
1155:
1152:
1150:
1147:
1145:
1142:
1140:
1137:
1135:
1132:
1130:
1127:
1125:
1122:
1120:
1117:
1115:
1112:
1109:
1104:
1102:
1099:
1097:
1094:
1093:
1090:
1089:International
1085:
1084:
1077:
1074:
1072:
1069:
1067:
1064:
1062:
1059:
1057:
1054:
1050:
1047:
1045:
1042:
1040:
1036:
1033:
1031:
1028:
1026:
1023:
1022:
1021:
1017:
1014:
1012:
1009:
1007:
1004:
1002:
999:
997:
994:
992:
991:Resource rent
989:
987:
984:
982:
979:
977:
974:
972:
969:
967:
964:
962:
959:
957:
954:
952:
949:
947:
944:
942:
939:
937:
934:
932:
929:
925:
922:
920:
917:
915:
912:
910:
907:
905:
902:
900:
897:
895:
892:
891:
890:
887:
883:
880:
878:
875:
873:
870:
868:
865:
863:
860:
858:
855:
853:
850:
849:
848:
845:
843:
840:
836:
833:
831:
828:
826:
823:
821:
818:
816:
813:
811:
808:
806:
803:
802:
801:
798:
794:
791:
790:
789:
788:Capital gains
786:
782:
779:
777:
774:
772:
769:
768:
767:
764:
762:
759:
757:
754:
752:
749:
747:
744:
743:
740:
735:
734:
723:
720:
718:
715:
713:
710:
708:
707:Panama Papers
705:
703:
700:
698:
695:
693:
690:
688:
685:
681:
678:
676:
675:
671:
670:
669:
666:
665:
664:
663:
658:
653:
650:
648:
645:
643:
640:
638:
635:
632:
629:
627:
624:
622:
619:
618:
617:
616:
611:
606:
603:
601:
598:
596:
593:
591:
588:
585:
582:
580:
577:
575:
574:Tax inversion
572:
571:
570:
569:
564:
559:
556:
554:
551:
549:
546:
544:
541:
539:
536:
534:
531:
529:
526:
522:
519:
518:
517:
516:Tax avoidance
514:
513:
512:
511:
506:
501:
500:Noncompliance
496:
495:
488:
485:
483:
480:
478:
477:Tax collector
475:
473:
470:
468:
465:
463:
460:
458:
457:Tax residence
455:
453:
450:
448:
445:
443:
440:
438:
435:
433:
430:
428:
427:Revenue stamp
425:
423:
420:
419:
416:
411:
410:
399:
396:
394:
391:
389:
386:
384:
381:
379:
376:
375:
374:
373:
368:
363:
360:
358:
355:
353:
350:
348:
345:
343:
342:Tax incidence
340:
338:
337:Excess burden
335:
333:
330:
329:
328:
327:
322:
317:
312:
311:
304:
301:
299:
296:
294:
291:
289:
286:
284:
281:
279:
276:
274:
271:
269:
266:
264:
263:Tax incentive
261:
259:
258:Tax advantage
256:
254:
251:
249:
246:
244:
241:
239:
236:
234:
231:
229:
226:
224:
221:
219:
218:Tax threshold
216:
212:
209:
208:
207:
204:
202:
199:
197:
194:
192:
189:
187:
184:
182:
179:
178:
175:
170:
169:
166:
165:fiscal policy
163:An aspect of
162:
161:
157:
153:
152:
149:
145:
141:
140:
131:
128:
120:
109:
106:
102:
99:
95:
92:
88:
85:
81:
78: –
77:
73:
72:Find sources:
66:
62:
56:
55:
50:This article
48:
44:
39:
38:
33:
19:
4680:Border guard
4633:West Germany
4628:Soviet Union
4589:Transnistria
4442:Vatican City
4122:Turkmenistan
4082:Saudi Arabia
3655:South Africa
3645:Sierra Leone
3455:Burkina Faso
3419:
3359:. Retrieved
3355:
3346:
3335:. Retrieved
3331:
3322:
3311:. Retrieved
3307:
3298:
3287:. Retrieved
3283:
3274:
3263:. Retrieved
3259:
3250:
3239:. Retrieved
3235:
3226:
3215:. Retrieved
3211:
3202:
3191:. Retrieved
3187:
3178:
3167:. Retrieved
3163:
3137:
3126:. Retrieved
3116:
3105:. Retrieved
3101:the original
3091:
3080:. Retrieved
3071:
3060:. Retrieved
3051:
3040:. Retrieved
3031:
3013:
3002:. Retrieved
3000:. 2006-08-31
2992:
2981:
2969:. Retrieved
2965:
2956:
2931:. Retrieved
2927:the original
2917:
2906:. Retrieved
2896:
2884:. Retrieved
2877:the original
2864:
2853:. Retrieved
2849:the original
2844:
2835:
2824:. Retrieved
2814:
2802:. Retrieved
2793:
2764:
2753:. Retrieved
2744:
2716:. Retrieved
2704:
2676:(5): 27–45.
2673:
2669:
2659:
2645:
2634:. Retrieved
2621:
2599:
2548:
2542:
2541:
2503:
2499:
2498:
2492:
2478:
2469:
2448:
2440:
2239:
2225:The Americas
2212:
2203:
2195:
2181:
2167:
2149:
2138:
2125:
2104:
2101:Blue channel
2081:
2077:
2049:
2044:
2041:
2037:
2013:
1981:
1976:border guard
1948:
1936:
1923:bonded store
1919:customs area
1904:
1878:
1825:
1824:
1683:South Africa
1278:Joel Slemrod
1183:
951:Hypothecated
919:Sugary drink
793:Expatriation
672:
590:Double Irish
553:Black market
398:Proportional
347:Laffer curve
332:Price effect
123:
114:
104:
97:
90:
83:
71:
59:Please help
54:verification
51:
4685:Coast guard
4662:(till 2003)
4652:(till 2005)
4644:(till 1909)
4608:(till 2009)
4487:New Zealand
4401:Switzerland
4336:Netherlands
4296:Enforcement
4117:Timor-Leste
4072:Philippines
4007:South Korea
4002:North Korea
3912:Afghanistan
3866:Saint Lucia
3801:El Salvador
3769:Enforcement
3660:South Sudan
2971:31 December
2886:31 December
2141:customs law
2091:New Zealand
1821:for customs
1698:Switzerland
1663:Philippines
1638:New Zealand
1633:Netherlands
1273:Ronen Palan
1016:User charge
835:Value-added
800:Consumption
712:Swiss Leaks
600:Single Malt
538:Tax shelter
528:Tax evasion
487:Tax farming
472:Tax shelter
388:Progressive
352:Optimal tax
253:Tax amnesty
248:Tax holiday
206:Tax bracket
191:Tax revenue
4722:Categories
4667:Yugoslavia
4641:HM Customs
4579:Somaliland
4371:San Marino
4331:Montenegro
4316:Luxembourg
4178:Azerbaijan
4132:Uzbekistan
4107:Tajikistan
4017:Kyrgyzstan
3997:Kazakhstan
3922:Bangladesh
3776:Costa Rica
3640:Seychelles
3605:Mozambique
3590:Mauritania
3575:Madagascar
3535:The Gambia
3470:Cape Verde
3422:by country
3384:EU Customs
3361:2019-02-24
3337:2019-02-24
3313:2019-02-24
3289:2022-09-09
3265:2022-09-09
3241:2022-09-09
3217:2024-07-16
3193:2024-07-16
3169:2019-03-11
3128:2019-01-24
3107:2012-01-06
3082:2019-03-11
3062:2019-03-11
3042:2019-03-11
3004:2007-11-09
2933:2007-01-19
2908:2012-01-06
2855:2015-09-02
2845:Ica.gov.sg
2826:2019-03-11
2804:17 January
2755:2019-03-11
2718:2019-03-11
2670:Lex Portus
2636:2013-09-16
2613:References
2459:ATA Carnet
2139:The basic
2093:, and the
1608:Kazakhstan
1493:Bangladesh
1488:Azerbaijan
1421:By country
1378:Temple tax
1348:Church tax
1231:ATA Carnet
1216:Free trade
1211:Tariff war
1139:Tax treaty
1025:Congestion
966:Land value
857:Eco-tariff
825:Television
781:Solidarity
761:Ad valorem
621:Tax havens
452:Tax shield
447:Tax refund
415:Collection
393:Regressive
268:Tax reform
87:newspapers
4605:Australia
4457:Australia
4426:Gibraltar
4311:Lithuania
4092:Sri Lanka
4087:Singapore
4067:Palestine
3967:Indonesia
3950:Hong Kong
3896:Venezuela
3841:Nicaragua
3811:Guatemala
3760:Colombia
3721:Argentina
3670:Swaziland
3595:Mauritius
2627:"customs"
2504:Bea Cukai
2489:Indonesia
2475:Argentina
2217:into the
2083:Australia
2034:, Israel
2001:migration
1943:UN/CEFACT
1850:hazardous
1830:authority
1688:Sri Lanka
1653:Palestine
1613:Lithuania
1578:Indonesia
1563:Hong Kong
1483:Australia
1473:Argentina
1341:Religious
1129:Spahn tax
1124:Tobin tax
981:Pigouvian
899:Cigarette
872:Severance
805:Departure
613:Locations
566:Corporate
548:Smuggling
316:Economics
238:Tax shift
233:Deduction
223:Exemption
117:June 2013
76:"Customs"
4559:Abkhazia
4472:Kiribati
4431:Guernsey
4386:Slovenia
4381:Slovakia
4356:Portugal
4291:Agencies
4242:Germany
4198:Bulgaria
4112:Thailand
4062:Pakistan
4042:Mongolia
4037:Maldives
4032:Malaysia
3945:Mainland
3937:Cambodia
3871:Suriname
3851:Paraguay
3826:Honduras
3786:Dominica
3731:Barbados
3709:Americas
3700:Zimbabwe
3675:Tanzania
3525:Ethiopia
3505:Djibouti
3465:Cameroon
3450:Botswana
2942:cite web
2579:See also
1955:Security
1901:Taxation
1884:Overview
1870:security
1866:taxation
1842:the flow
1708:Tanzania
1673:Portugal
1648:Pakistan
1528:Colombia
1508:Bulgaria
1373:Leibzoll
1250:Academic
1243:Research
1066:Windfall
1006:Turnover
986:Property
936:Georgist
882:Stumpage
877:Steering
862:Landfill
842:Dividend
766:Aviation
756:Per unit
751:Indirect
442:Tax lien
378:Tax rate
357:Theories
211:Flat tax
174:Policies
148:Taxation
4690:Customs
4598:Defunct
4564:Artsakh
4522:Vanuatu
4450:Oceania
4411:Ukraine
4361:Romania
4326:Moldova
4283:Ireland
4278:Iceland
4273:Hungary
4238:Georgia
4228:Finland
4223:Estonia
4218:Denmark
4203:Croatia
4188:Belgium
4183:Belarus
4173:Austria
4168:Armenia
4163:Andorra
4158:Albania
4137:Vietnam
4047:Myanmar
4027:Lebanon
3917:Bahrain
3891:Uruguay
3831:Jamaica
3806:Grenada
3796:Ecuador
3741:Bolivia
3726:Bahamas
3685:Tunisia
3650:Somalia
3635:Senegal
3620:Nigeria
3610:Namibia
3600:Morocco
3565:Liberia
3560:Lesotho
3520:Eritrea
3485:Comoros
3460:Burundi
3435:Algeria
2536:Kinsale
2466:Uruguay
2209:Ukraine
2172:Romania
2158:Germany
1972:customs
1965:Finnish
1950:before.
1854:tariffs
1838:tariffs
1826:Customs
1728:Uruguay
1628:Namibia
1623:Morocco
1588:Ireland
1568:Iceland
1553:Germany
1543:Finland
1538:Denmark
1533:Croatia
1478:Armenia
1468:Algeria
1463:Albania
1110:(CCCTB)
976:Payroll
931:General
924:Tobacco
894:Alcohol
830:Tourist
776:Landing
508:General
243:Tax cut
201:Tax law
101:scholar
4569:Kosovo
4517:Tuvalu
4436:Jersey
4406:Turkey
4396:Sweden
4376:Serbia
4366:Russia
4351:Poland
4346:Norway
4303:Latvia
4287:Italy
4268:Greece
4233:France
4208:Cyprus
4151:Europe
4012:Kuwait
3992:Jordan
3982:Israel
3941:China
3932:Brunei
3927:Bhutan
3846:Panama
3836:Mexico
3816:Guyana
3764:Agency
3751:Canada
3746:Brazil
3736:Belize
3695:Zambia
3690:Uganda
3625:Rwanda
3580:Malawi
3545:Guinea
3440:Angola
3428:Africa
2538:(1788)
2230:Canada
2135:Europe
2087:Canada
1968:police
1911:tariff
1872:, and
1862:export
1858:import
1834:agency
1828:is an
1703:Taiwan
1693:Sweden
1678:Russia
1668:Poland
1643:Norway
1593:Israel
1558:Greece
1548:France
1518:Canada
1503:Brazil
1498:Bhutan
1393:Kharaj
1301:(ITEP)
1204:Export
1199:Import
1194:Tariff
1184:Custom
1076:Wealth
1001:Surtax
996:Single
971:Luxury
956:Income
889:Excise
852:Carbon
746:Direct
633:(OFCs)
586:(BEPS)
298:Unions
228:Credit
103:
96:
89:
82:
74:
4700:Types
4512:Tonga
4502:Samoa
4492:Palau
4482:Nauru
4391:Spain
4321:Malta
4142:Yemen
4097:Syria
4077:Qatar
4052:Nepal
3987:Japan
3962:India
3955:Macau
3821:Haiti
3756:Chile
3665:Sudan
3615:Niger
3570:Libya
3555:Kenya
3540:Ghana
3530:Gabon
3510:Egypt
3445:Benin
3023:(PDF)
2880:(PDF)
2873:(PDF)
2773:(PDF)
2713:(PDF)
2426:2028
2412:2027
2398:2026
2384:2025
2370:2024
2356:2023
2342:2022
2328:2021
2314:2020
2300:2019
2286:2018
2272:2017
2264:Year
2186:Italy
1927:ports
1846:goods
1618:Malta
1603:Japan
1598:Italy
1573:India
1523:China
1408:Zakat
1403:Nisab
1398:Khums
1388:Jizya
1363:Tithe
1358:Teind
1319:(TJN)
1305:Oxfam
1177:Trade
820:Stamp
815:Sales
810:Hotel
739:Types
108:JSTOR
94:books
4467:Fiji
4256:ZOLL
4057:Oman
4022:Laos
3977:Iraq
3972:Iran
3905:Asia
3856:Peru
3781:Cuba
3680:Togo
3585:Mali
3480:Chad
2973:2017
2948:link
2888:2017
2806:2020
2484:Asia
1982:The
1974:and
1963:The
1860:and
1658:Peru
1583:Iran
1325:(US)
1313:(US)
1307:(UK)
1189:Duty
1044:Toll
1039:GNSS
1035:Road
1030:Fuel
941:Gift
909:Meat
605:CAIA
383:Flat
80:news
4261:ZUZ
4251:ZKA
4246:ZFA
2678:doi
2047:).
1915:tax
1913:or
1844:of
1832:or
1513:BVI
1020:fee
1011:Use
914:Sin
904:Fat
63:by
4724::
3354:.
3330:.
3306:.
3282:.
3258:.
3234:.
3210:.
3186:.
3162:.
3151:^
2964:.
2944:}}
2940:{{
2843:.
2781:^
2727:^
2692:^
2672:.
2668:.
2629:.
2432:58
2418:56
2404:54
2390:52
2376:51
2362:49
2348:47
2334:46
2320:43
2306:41
2292:38
2278:35
2089:,
2085:,
2070:,
1970:,
1876:.
1868:,
3412:e
3405:t
3398:v
3364:.
3340:.
3316:.
3292:.
3268:.
3244:.
3220:.
3196:.
3172:.
3145:.
3131:.
3110:.
3085:.
3065:.
3045:.
3007:.
2975:.
2950:)
2936:.
2911:.
2890:.
2858:.
2829:.
2808:.
2775:.
2758:.
2738:.
2721:.
2686:.
2680::
2674:5
2653:.
2639:.
1791:e
1784:t
1777:v
1037:/
1018:/
130:)
124:(
119:)
115:(
105:·
98:·
91:·
84:·
57:.
34:.
20:)
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
