Tesis: "ESP for Customs and Excise"

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Lee, Yiu-kuen Louis y 李耀權. "Organizational change in Customs and Excise Department". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1992. http://hub.hku.hk/bib/B31964308.

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Ng, Tze-hin y 吳子軒. "An evaluation study on the customs professionalization study in the Customs and Excise Department". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B46775432.

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Kwok, Kai-chiu Jim y 郭啓釗. "The performance management system of the Customs & Excise Department". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B31965258.

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Kwok, Kai-chiu Jim. "The performance management system of the Customs & Excise Department". Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18596137.

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Gabriel, Keshia C. "Comparison on the rules of origin for customs and excise". Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/46187.

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South Africa is currently an emerging economy and has various trade agreements with the United States of America and the United Kingdom according to which South Africa enjoys different preferential rules of origin. In some respects, current customs and excise legislation relating to rules of origin places South Africa at a disadvantage in the global arena. In some cases, preferential rules of origin with developed countries benefit South Africa little if they are not properly structured, or if the rules of various trade agreements contradict each other. The aim of this study was to ascertain whether South Africa’s rules of origin are sufficiently aligned with those of more developed economies to improve the economy, thereby increasing trade growth and tax revenue. This study compared the South African rules of origin with rules of origin that are applied in another developing country, namely Brazil, as well as to those applied in two developed countries, namely the United Kingdom and the United States. To illustrate the application of the rules of origin, this study focused specifically on rules of origin applicable to individual quick frozen poultry. This comparative study identified similarities and differences between the countries, and noted possible improvements to South African customs and excise tax legislation for this industry. It was found that the rules of origin applied in South Africa are similar in some respects to those used in the UK. An improvement that South Africa could make is to minimise the number of rules in effect by negotiating better preferential rates of duty across more than one country. South Africa could also ensure that it can comply with all obligatory conditions of trade agreements entered into to avoid under-utilisation of the benefits of a trade agreement. By adopting or adapting some of the advantages of the rules of origin in the countries chosen for comparison, South Africa can grow its international trade and generate increased tax revenue to support the government’s revenue income demand.
Dissertation (MCom)--University of Pretoria, 2014.
tm2015
Taxation
MCom
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Lee, Cheung-wing John. "An evaluation on the training programs of the Customs and Excise Department". Click to view the E-thesis via HKUTO, 2004. http://sunzi.lib.hku.hk/hkuto/record/B3196753X.

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Lee, Cheung-wing John y 李章榮. "An evaluation on the training programs of the Customs and Excise Department". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B3196753X.

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Odendaal, Martha Elizabeth. "The recent development of the customs and excise lien / Martha Elizabeth Odendaal". Thesis, North-West University, 2006. http://hdl.handle.net/10394/1107.

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Au-yeung, Ho-lok Luke y 歐陽可樂. "An evaluation of the role of the Customs and Excise Department in drugenforcement". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1990. http://hub.hku.hk/bib/B31963729.

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Ho, Pui-shan Louise y 何珮珊. "A review on the performance management system of the Customs and Excise Department". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B31966512.

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Ho, Pui-shan Louise. "A review on the performance management system of the Customs and Excise Department". Hong Kong : University of Hong Kong, 2001. http://sunzi.lib.hku.hk:8888/cgi-bin/hkuto%5Ftoc%5Fpdf?B23295703.

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Kock, Nadine. "Legal aspects in the management and control of customs and excise warehouses / Nadine Kock". Thesis, North-West University, 2006. http://hdl.handle.net/10394/1459.

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Au-yeung, Ho-lok Luke. "An evaluation of the role of the Customs and Excise Department in drug enforcement". [Hong Kong] : University of Hong Kong, 1990. http://sunzi.lib.hku.hk/hkuto/record.jsp?B12816942.

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Tang, Yin Juliymiki. "A study of the training strategies for inspectorate officers in the Customs and Excise Department". Hong Kong : University of Hong Kong, 2002. http://sunzi.lib.hku.hk/hkuto/record.jsp?B25139605.

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周鳳華 y Fung-wah Celia Chau. "A study of the training strategies of the Customs and Excise Department in Hong Kong". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2000. http://hub.hku.hk/bib/B31966135.

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鄧燕 y Yin Juliymiki Tang. "A study of the training strategies for inspectorate officers in the Customs and Excise Department". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B31967000.

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Chiu, Wing-kay Jessica y 趙穎琦. "Drug law enforcement: a sociological case study of the Hong Kong customs and excise service". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hub.hku.hk/bib/B47849721.

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Sociological literature on law enforcement discretion in drug related offences has been sparse with practically no similar research conducted in Hong Kong. This study therefore contributes to the comparative literature by exploring factors affecting customs officers’ decision to make dangerous drug arrests. Quantitative analyses were conducted to understand the importance of organizational and individual variables to an officer’s arrest behavior. Furthermore, officer’s interpretation of indirect factors was derived from in-depth interviews. Results showed that most officers were inclined to make arrests when in a team and on duty, indicating that individuals behaved relative to significant others as shown in previous academic studies. Additional remuneration (by time-off or pay) was an incentive to arrest. Furthermore, the legality of the arrest decision (a factor identified in previous research) was found in this study to be more important than obeying superior’s orders. Even where officers lacked practical experience in handling dangerous drugs offences, they were more willing to arrest than without supplementary remuneration. Only a minority of officers reported that they would make an arrest when off duty, or when in a non-drug enforcement post, in line with earlier researches. Where officers were alone, they tended to abstain from arresting, which demonstrated the lesser importance of generalized others in arrest decisions. As with other researches, where there was a risk of disciplinary punishment, fewer officers made an arrest to the majority. In terms of individual factors, officers with experience in drug investigation became less risk averse and more inclined to arrest regardless of supplementary remuneration, when on duty and where they themselves had no practical experience in handling drug cases. As proposed by earlier research, socialization appeared an important influence on discretion in this study. The positive impact of higher education on officer motivation to make arrests regardless of remuneration terms corresponds to findings by other scholars. Furthermore, officers with specialized training were more willing to arrest when on duty and alone, supporting studies on qualifications. Officers in the promotional ranks had a higher tendency to make arrests under conditions without supplementary remuneration, when they were on duty and alone, and when in a non-drug enforcement post (together with officers in the rank of Customs Officers for the latter). However, officers’ tendency to arrest decreased over length of service regardless of team influence, where they had not acquired arrest skills. This endorsed findings from other studies that motivation decreased over time. This study showed that team dynamics and exposure in drug investigation were the most important organizational and individual factors correlating positively with customs officers’ discretion to make dangerous drug arrests.
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Sociology
Doctoral
Doctor of Philosophy

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Chau, Fung-wah Celia. "A study of the training strategies of the Customs and Excise Department in Hong Kong". Hong Kong : University of Hong Kong, 2000. http://sunzi.lib.hku.hk/hkuto/record.jsp?B22054236.

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Muskett, Paul. "English smuggling in the eighteenth century". Thesis, n.p, 1996. http://ethos.bl.uk/.

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Lau, Chun-kwan Ken. "Contracting as a reform strategy : a case study of the Hong Kong Customs and Excise Department /". View the Table of Contents & Abstract, 2005. http://sunzi.lib.hku.hk/hkuto/record/B31364998.

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Ho, Kai-hoi y 何繼開. "Evaluation of the changes of the organization structures in the Customs and Excise Department 1980-1992". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B31965222.

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Lau, Chun-kwan Ken y 劉鎮坤. "Contracting as a reform strategy: a case study of the Hong Kong Customs and Excise Department". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2005. http://hub.hku.hk/bib/B45012507.

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Ho, Kai-hoi. "Evaluation of the changes of the organization structures in the Customs and Excise Department 1980-1992". Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18865525.

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Mak, Hoi-wan Walter. "An evaluative study on the new performance appraisal system for inspectorate grade officer in the Hong Kong Customs & Excise Department". Click to view the E-thesis via HKUTO Click to view the E-thesis via HKUTO, 2004. http://sunzi.lib.hku.hk/hkuto/record/B43892723.

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李惠蓮 y Wai-lin Christina Lee. "The discipline of "a disciplined service" in Hong Kong: a case study of the customs and excise department". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1996. http://hub.hku.hk/bib/B31964990.

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Yeung, Kai-fei Cecilia y 楊嘉斐. "Performance-based pay and the Hong Kong civil service: a case study of the Customs and Excise Department". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2003. http://hub.hku.hk/bib/B42577019.

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Yeung, Kai-fei Cecilia. "Performance-based pay and the Hong Kong civil service a case study of the Customs and Excise Department /". Click to view the E-thesis via HKUTO, 2003. http://sunzi.lib.hku.hk/hkuto/record/B42577019.

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Lee, Wai-lin Christina. "The discipline of "a disciplined service" in Hong Kong : a case study of the customs and excise department /". Hong Kong : University of Hong Kong, 1996. http://sunzi.lib.hku.hk/hkuto/record.jsp?B17508617.

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夏秋明 y Chau-ming Ha. "Evaluation of training of the customs and excise department: study to explore ways for enhancing jobcompetency level of staff". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B41016087.

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Scholtz, Jason. "The constitutionality of sections 88 and 90 of the Customs and Excise Act 91 of 1964 / by Jason Scholtz". Thesis, North-West University, 2010. http://hdl.handle.net/10394/4375.

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This dissertation attempts to determine to what extent sections 88 and 90 of the Customs and Excise Act 91 of 1964 comply with the constitutional right to just administrative action, read with the provisions of the Promotion of Administrative Justice Act 3 of 2000. As international trade increases, it is increasingly important that the provisions of the Customs and Excise Act 91 of 1964 which regulate the industry are regarded as constitutional as potential trade between South Africa and other countries may be lost if the said provisions are not seen as promoting administrative justice. As wide and far-reaching powers are conveyed upon an administrator acting in accordance with the provisions of sections 88 and 90 of the Customs and Excise Act 91 of 1964, it is important that the said provisions are regarded as constitutional. As not only goods, but also vessels, vehicles and other property used in connection with the suspected goods may be seized in terms of the aforementioned sections, the danger of potential large-scale pecuniary losses to the trader immediately becomes evident. As the current provisions do not allow an affected party to state his or her case before the action in terms of sections 88 and 90 is taken by an administrator, nor require the administrator to provide reasons for his or her action, the legality of the said provisions are tested against the provisions of the Constitution of the Republic of South Africa, 1996, as effected by the Promotion of Administrative Justice Act 3 of 2000. The remedies available to an affected party of an action in terms of the relevant sections of the Customs and Excise Act 91 of 1964 are discussed in depth, together with the issue of the determination of the procedural fairness of such action. Certain practical guidelines in the exercising of powers in terms of the aforementioned sections are also given, providing an administrator with a minimum framework of responsibilities and guidelines in order to ensure that the legality of his or her action cannot be brought into dispute. As is evident from the content of this paper, the constitutionality of any action in terms of the relevant sections of the Customs and Excise Act 91 of 1964 will almost always depend on the circumstances of the individual case. It is therefore of the utmost importance that an administrator applies his or her mind in a reasonably acceptable manner in order to ensure compliance with the administrative justice provisions of the Constitution of the Republic of South Africa, 1996. The dissertation consists of a literary study, focusing on the latest developments regarding the promotion of justice in the international trade industry in South Africa, taking into account statutory provisions, case law, text books, journal articles as well as internet sources.
Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2010.

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Ha, Chau-ming. "Evaluation of training of the customs and excise department study to explore ways for enhancing job competency level of staff /". Click to view the E-thesis via HKUTO, 2008. http://sunzi.lib.hku.hk/hkuto/record/B41016087.

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32

Mak, Hoi-wan Walter y 麥凱雲. "An evaluative study on the new performance appraisal system for inspectorate grade officer in the Hong Kong Customs & Excise Department". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hdl.handle.net/10722/210309.

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Chow, Lai-man y 周麗雯. "A comparative study on the promotion system of inspector to senior inspector in the Customs and Excise Department and Fire ServicesDepartment". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2009. http://hub.hku.hk/bib/B4675605X.

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Levendal, Josua. "A case study of the Customs Administrative Penalty Provision as contained in the Customs & Excise Act, No.91 of 1964 of South Africa, and a comparison of the South African regime with selected foreign customs penalty regime". Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/20116.

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The world of international trade has evolved over the centuries and, with this process of evolution, unique challenges have emerged over time. International trade, in essence, involves the movement of goods and services across borders; it is conducted mainly by private firms rather than governments. The suggested role of government is to create an environment that allows for efficient international trade. Such an environment is manifested in the provision of an adequate physical infrastructure and a transparent regulatory environment. Today, an organisation such as the World Trade Organization (WTO), whose members direct the vast bulk of international trade, plays an active role in advancing the agenda of a rules-based international trade regime. This same organization also provides, on an ongoing basis, initiatives directed to improving the facilitation of trade internationally. Examples of trade facilitation initiatives are the recent Bali-Agreement (The Trade Facilitation Agreement, 2013), signed by WTO members in 2013 in Bali, and the Revised Kyoto Convention of the World Customs Organization (WCO) which has, as its objective, the elimination of barriers to efficient international trade. This dissertation focuses on customs penalty regime as utilised by South Africa. The South African regime is compared with certain foreign and international customs penalty regimes (in this case, Canada, the United States of America and the European Union). The study further explores the appeal system available to transgressors of these regimes. The penalty - and appeal regimes is further analysed against recommendations and prescripts in international agreements to which these countries are parties, specifically the WTO Bali Agreement and the WCO Revised Kyoto Convention. A practical and transparent customs penalty regime will obviously support the agenda to improve trade facilitation, a situation that is desired by traders throughout the globe.

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Kleine, Holthaus Jan-Dirk. "Das Zollrecht Australiens im Lichte internationaler Warenverkehrsregelungen". Hamburg : Kovac, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015602745&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Гортолум, В. А. "Фіскальна функція митної політики України". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12715.

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У роботі досліджено концептуальні засади митної політики. Проаналізовано сучасні тенденції митної політики, спрямованої на наповнення Державного бюджету України. Проведено моніторинг надходжень митних платежів до державного бюджету та здійснено оцінювання їх фіскальної ефективності. Розглянуто прогнозування митних платежів як інструмент реалізації митної політики. Визначено прогресивний зарубіжний досвід справляння митних платежів, який може бути адаптований до вітчизняної практики. Запропоновано пріоритетні напрями підвищення ефективності реалізації фіскальної функції митної політики в Україні.
The conceptual bases of customs policy are investigated in the work. The modern tendencies of the customs policy directed on filling of the State budget of Ukraine are analyzed. The receipts of customs payments to the state budget were monitored and their fiscal efficiency was assessed. The forecasting of customs payments as a tool for the implementation of customs policy is considered. Progressive foreign experience in levying customs payments has been identified, which can be adapted to domestic practice. The priority directions of increase of efficiency of realization of fiscal function of customs policy in Ukraine are offered.

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Adomaitytė, Renata. "Fizinių ir juridinių asmenų apmokestinimo netiesioginiais mokesčiais teisinė analizė". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070109_131839-60322.

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Indirect taxes are value added tax, excise and customs. Taxation on these taxes is different than on the other taxes, because indirect taxes are paid by the person who pays the cost of the good or service, but collected form the real taxpayers – natural and legal persons, which are determined in the legal acts. The taxation of natural and legal persons begins from the principles of taxation, which are the basis of taxation. The principles of taxation are distributed into two groups: theoretical and determined in the legal acts, because of the collision of theory and legal acts. The indirect taxes – value added tax, excise and customs – are described through the principles of taxation. Also these taxes are analysed by their taxpayers – natural and legal persons, the procedure of taxation, the influence of the indirect taxes to the national budget and the main tendencies of all indirect taxes in Lithuania.

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Parulienė, Vaiva. "Mokesčių administravimo Lietuvos Respublikos muitinėje teisinis reglamentavimas". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20061215_113534-20263.

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The purpose of this work is to determine the effect of legal regulation of tax administration at customs-house on the collection of taxes administered by the customs authorities, to determine and to analyze the most topical theoretical and practical problems in the area of tax administration at customs-house, and to search for the solution of these problems.

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Смирнова, А. С. "Фіскальна ефективність непрямого оподаткування в Україні". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12581.

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У роботі розкривається актуальність дослідження за обраним напрямом, ставиться проблема, мета і завдання дослідження, визначаються предмет та об'єкт дослідження. У кваліфікаційній роботі розглядаються концептуальні засади непрямого оподаткування, а саме: висвітлюється сутність та визначається ретроспектива розвитку непрямих податків. Проведено моніторинг фіскальної ефективності непрямих податків та прогнозовано їх надходження до державного бюджету України на 2020-2021 роки; виявлено їх вплив на реальний сектор економіки. Розглянуто можливості податкової гармонізації вітчизняного законодавства у сфері непрямого оподаткування із податковим законодавством Європейського Союзу. В процесі роботи зроблено висновки та пропозиції щодо перспективних напрямків вдосконалення непрямого оподаткування в Україні з метою забезпечення розвитку податкової системи.
The paper reveals the relevance of the study in the chosen direction, sets the problem, purpose and objectives of the study, determines the subject and object of the study. The qualification work considers the conceptual principles of indirect taxation, namely: the essence is highlighted and a retrospective of the development of indirect taxes is determined. The fiscal efficiency of indirect taxes was monitored and their receipts to the state budget of Ukraine for 2020-2021 were forecast; their influence on the real sector of the economy is revealed. Possibilities of tax harmonization of domestic legislation in the field of indirect taxation with the tax legislation of the European Union are considered. In the course of the work, conclusions and proposals were made on promising areas for improving indirect taxation in Ukraine in order to ensure the development of the tax system.

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Degli, Antoni Nadia. "ESP for Customs and Excise a network bridge to Academic Programmes for Customs Profession". Doctoral thesis, 2013. http://hdl.handle.net/11562/537349.

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Questo studio rappresenta un approccio a programmi accademici dedicati alle discipline doganali utilizzando la lingua inglese come strumento per armonizzarne i contenuti. Lo studio si suddivide in due parti. La prima dedicata alla progettazione di un ESP Syllabus for Customs & Excise, mentre la seconda parte descrive come questo progetto sia legato alle tre iniziative illustrate annexes e più precisamente: 1. Customs & Excise Professional Refresher Course 2. MA degree for Operational Managers/Leaders 3. BA degree in Customs Disciplines
This study outlines an approach for academic programmes dedicated to the customs disciplinary sector, using the English language as a vehicle to harmonize content and proposes a set of tools required to reach this goal. The study is divided into two main sections: the first devoted to the setting up of an ESP Syllabus for Customs & Excise which focuses on the following points: 1. English for Specific Purposes (ESP) - English for Academic Purposes (EAP) - English for Occupational Purposes (EOP) 2. Needs Analysis (Target Situation) 3. Needs Analysis Questionnaire 4. Curriculum versus Syllabus 5. ESP Syllabus for Customs & Excise In the second section, I describe how this Programme Design is linked to the three initiatives shown in annexes II – III and IV: 1. Customs & Excise Professional Refresher Course 2. MA degree for Operational Managers/Leaders 3. BA degree in Customs Disciplines The Annexes briefly introduce the World Customs Organization and in chronological order, the concrete activities of my three year PhD Course related to the setting up of Academic Programmes dedicated to Customs Disciplines. During this period I have participated directly in drafting the Master for Operational Managers/Leaders, the Professional Refresher Course in Customs & Excise, and the Bachelor in Customs Disciplines. I was an “observer” at the WCO Capacity Building Committee and Integrity Sub-Committee and acted as a member of a Steering Group created by the European Commission General Directorate for Taxation and Customs Union for the “Feasibility Study on an EU Academic Customs Programme” financed under the Customs 2013 programme in 2011.

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41

"Evaluating the effectiveness of tax collection system at customs and excise in Lesotho". Thesis, 2007. http://hdl.handle.net/10413/1088.

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Lesotho Revenue Authority became operational in January 2003, when introducing the Authority the main aim was to increase revenue effectively through acquisition of skilled staff, increase integrity and effective use of automated systems. However, it seems that some of the systems that the department employs to collect revenue are not effective. There are no legal frameworks in place to ensure that regulations are enforceable. Performance appraisal is not practiced. There is no adequate publicity to make taxpayers aware of tax policies and compliance. This paper examines the effectiveness of tax collection system at customs and excise. This study is a qualitative case study approach. Most of the primary data will be collected from the use of open ended questionnaires and in-depth interview schedules which make an allowance to a greater internal between the researcher and the interviewee. A sample of 50 employees was used with the objective that employees were chosen on the basis of knowledge of the organisation and therefore purposive sampling was used. Descriptive statistics was used to analyse data and it included frequency distribution whereby the responses were presented in a tabular form and bar charts. The research findings revealed that department of Customs and Excise does not have an effective system for its collection of tax. Their administration is very poor performance appraisal is not practiced and there is not enough publicity on tax policies and compliance. In order to improve the effectiveness of the system, Customs and Excise should consider setting new policies and regulations which are in line with their current operation. Performance appraisal and reward system should also be taken into consideration to improve efficiency among the employees and lastly the use of different radio stations should be considered as awareness campaign on tax policies and compliance.
Thesis (MBA)-University of KwaZulu-Natal, 2007.

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42

Odendaal, Martha Elizabeth. "The recent development of the customs and excise lien / by M.E. Odendaal". Thesis, 2006. http://hdl.handle.net/10394/1107.

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43

Kock, Nadine. "Legal aspects in the management and control of customs and excise warehouses / by N. Kock". Thesis, 2006. http://hdl.handle.net/10394/1459.

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Wijnbeek, Daniel Hendrik. "The admissibility of evidence in tariff classification for customs duty / Daniel Hendrik Wijnbeek". Thesis, 2014. http://hdl.handle.net/10394/15820.

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Customs duty represents an inescapable financial obligation in international trade. Such duties are determined by valuing the imported goods according to the classification of the goods. To classify the goods under an appropriate tariff heading is notoriously difficult – despite the almost trite principles from judicial decisions amongst the jurisdictions discussed in this study, such as the European Union, Australia, Canada and the United States of America. In South Africa, the Customs and Excise Act 91 of 1964 defines the ambit of customs duties and ratifies the Harmonised System ("HS"). The HS allows for a uniform approach to tariff classification used by countries across the world accounting for in excess of 95% of the world trade. Countries that employ this system are obliged to incorporate the HS into such country's domestic legislation and to use all headings and subheadings of the HS without addition or alteration, together with the numerical codes and to apply the General Rules for Interpretation and all section, chapter and subheading notes. Classification of goods is to be done objectively at the time of presentation of the goods to the tax authorities. The intentions of the importer or the descriptions of the goods in advertisements and manuals constitute inadmissible evidence. In the recent judgment of Smith Mining Equipment (Pty) Ltd v The Commissioner: South African Revenue Service1 ("Smith Mining") the court, however, opined that it was not obliged to consider the notes referred to above, in the absence of evidence on use of the specific vehicles at the different locations allowed for in the Tariff Headings. The Court expected the importer to present evidence on use and relied on evidence from the manual, whilst it ignored the evidence that the importer presented structured along the applicable tariff notes. The court's approach clamped on the Additional Rules in the USA and the more liberal approach applied in Canada, but stands in conflict with the approach in the European Union and the trite principles from the South African case law.
LLM (Import and Export Law), North-West University, Potchefstroom Campus, 2015

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45

Sadono, Nanang Suko. "Job characteristics and affective commitment: the moderation effect of growth need strength: a case study of Directorate General of Customs and Excise in Indonesia". Master's thesis, 2016. http://hdl.handle.net/10071/12791.

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(JEL Classification Systems): Labor Management (M54); Dissertations (Y40)
This study aims to comprehend the moderation effect of growth need strength in the relationship between job characteristics (skill variety, task identity, task significance, autonomy, and feedback) and employees’ affective commitment in the Indonesian Directorate General of Customs and Excise (DGCE), an agency under Ministry of Finance of Indonesia. The findings indicate that growth need strength moderates the relationship of aggregated job characteristics, skill variety, task significance, and feedback with affective commitment. Autonomy is not significantly moderated by growth need strength. Instead, autonomy has direct positive effect on affective commitment. The remaining variable, task identity, does not have significant effect on affective commitment, either direct effect or indirect effect through its interaction with growth need strength. Management implications of the findings, limitations, and suggestions for future research are discussed in the end of the study.

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46

Dube, Mary Siboniso. "The perceptions of employees of the Department of Customs Excise with regard to the effectiveness of the current performance management system in place : Swaziland Civil Service". Thesis, 2005. http://hdl.handle.net/10413/1481.

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Performance appraisal is a human resource function that has often been criticized by researchers due to its failure for making sufficient impact on employees' work performance hence organizational performance. Most authors have felt that it carries the greatest risk of either failing, falling into disuse or degenerating towards a meaningless paper work exercise if used as a stand alone process. Hence the shift by most modern organizations from the use of performance appraisal alone to manage employee performance to the use of an integrated performance management system making performance appraisal an integral part of the overall system of employee performance management. Against this back drop a study has been carried out in order to establish the perceived effectiveness of the performance management system currently in use by the department of Customs and Excise (Swaziland Civil Service) as well as to identify areas where the system can be improved upon. A self-administered questionnaire was used to collect data from employees of the department who are both in the top management level to present the managers' perceptions and the entry officers' level to present the non-managers' perceptions. The questionnaire was structured in such a way that it covers the main elements of a performance management system, which are planning performance, managing performance, reviewing performance and rewarding performance. Analysis of the data was done to ascertain the perceptions of the employees of the department on the effectiveness of the current performance management system and is presented on chapter 4 of this report. The survey data reflected an overall negative level of satisfaction with the performance management system currently in use. A majority of the responses show that the current system is not clear on how it functions and what its benefits to effective work performance. The current performance management system is considered ineffective because it: > Does not provide for meaningful, timely feedback > Is impossible to administer in an equitable objective manner. > Uses performance appraisal as a stand alone process to manage employee performance > Fails to set performance standards The impact of this performance management system is as follows: > It generates low moral > It discourages team work > It does not foster trust > It generate avoidance of assessment > It produces feelings of being judged rather than being appreciated. A recommendation was made to introduce a holistic approach of performance management that treats performance appraisal as an integral part of a bigger picture of performance management with all the elements of a performance management system.
Thesis (MBA)-University of KwaZulu-Natal, 2005.

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Резніченко, В. С. "Оподаткування зовнішньоекономічних операцій суб’єктів господарювання". Thesis, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/11993.

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У роботі розглядаються теоретичні аспекти оподаткування зовнішньоекономічних операцій суб’єктів господарювання, а також практичні питання оподаткування зовнішньоекономічних операцій митними платежами в Україні задля підвищення фіскальної та регулюючої ефективності податкових платежів. Досліджено етапи розбудови податкової політики в сфері зовнішньоекономічної діяльності України, розраховано фіскальні показники акцизного податку, мита та податку на додану вартість за імпортними операціями, показник бюджетної ефективності, типові порушення суб’єктів господарювання з метою ухилення від сплати податків за зовнішньоекономічними операціями . Визначені проблемні питання оподаткування зовнішньоекономічних операцій суб’єктів господарювання та запропоновано заходи вдосконалення системи адміністрування митних платежів через посилення функцій аналізу трансфертного ціноутворення,розвиток податкових сервісів, управління ризиками, формування «критичних списків» платників податків
The paper considers the theoretical aspects of taxation of foreign economic transactions of economic entities, as well as practical issues of taxation of foreign economic transactions by customs payments in Ukraine to increase the fiscal and regulatory efficiency of tax payments. The stages of tax policy development in the sphere of foreign economic activity of Ukraine are studied, fiscal indicators of excise tax, customs duty and value added tax on import operations, budget efficiency indicator, typical violations of business entities to avoid paying taxes on foreign economic transactions are calculated. The problematic issues of taxation of foreign economic transactions of economic entities are identified and measures are proposed to improve the system of customs payments administration through strengthening the functions of transfer pricing analysis, development of tax services, risk management, formation of "critical lists" of taxpayers.

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48

Онищенко, А. С. "Механізм непрямого оподаткування в Україні". Thesis, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/11302.

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У роботі розглядаються теоретичні аспекти становлення та розвитку непрямого оподаткування. Розглянуто елементи механізму непрямого оподаткування. Визначено функції контролюючих органів щодо адміністрування непрямих податків Проаналізовано вплив непрямих податків на формування дохідної частини бюджету України. Здійснено оцінку ефективності справляння непрямих податків. Визначено проблемні аспекти механізму стягнення непрямих податків в Україні Запропоновано напрями вдосконалення механізму справляння непрямих податків в Україні з врахуванням зарубіжного досвіду. Визначено основні напрями гармонізації законодавства України відповідно до норм Європейського Союзу щодо застосування непрямих податків.
The paper deals with the theoretical aspects of the formation and development of indirect taxation. The elements of the mechanism of indirect taxation are considered. The functions of the controlling authorities for the administration of indirect taxes have been identified. The impact of indirect taxes on the formation of the revenue part of the budget of Ukraine is analyzed. The effectiveness of indirect taxation has been assessed. The problematic aspects of the mechanism of indirect tax collection in Ukraine are identified. Directions of improvement of the mechanism of indirect taxes in Ukraine taking into account foreign experience are offered. The main directions of harmonization of the legislation of Ukraine in accordance with the norms of the European Union on the application of indirect taxes are determined.

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Койчева, В. В. "Механізм непрямого оподаткування в Україні". Thesis, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/10963.

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У роботі розглядаються теоретичні засади становлення та розвитку механізму непрямого оподаткування. Розкрито економічну природу та призначення непрямих податків, тенденції розвитку непрямого оподаткування та його вплив на економіку країни. Розглянуто законодавче регулювання непрямих податків в Україні.
The theoretical principles of the establishment and development of the mechanism of indirect taxation are considered in the paper. The economic nature and purpose of indirect taxes, trends in the development of indirect taxation and its impact on the economy of the country are revealed. The legislative regulation of indirect taxes in Ukraine is considered.

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Indongo, Albinus Atugalikana. "An analysis of the impact of taxation and government expenditure components on income distribution in Nambia". Diss., 2018. http://hdl.handle.net/10500/26033.

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This research analyses the statistical relationship between income distribution and seven taxation and government expenditure components in Namibia using data from 1996-2016. The research is aimed at creating new knowledge on the research topic because no literature exists for Namibia. The Autoregressive Distributed Lag (ARDL) cointegration technique was employed to assess the long-run relationship between the dependent and independent variables in Eviews. The research findings indicated that there is no long-run relationship between the dependent variable and independent variables. In the short-run, the research findings indicate that government expenditure on social pensions and government expenditure on education have a balancing effect on income distribution, while tax on products, corporate income tax and customs and excise duties have an unbalancing and/or worsening effect on income distribution. Based on these findings, tertiary education loans are recommended as opposed to grants to ensure sustainability of Namibia Students Financial Assistance Fund (NASFAF). In adjusting corporate and value added taxes, the government is cautioned to avoid overburdening consumers and employees through tax shifting in the form of high prices of goods and services and low wages and benefits. A tax mix, tax discrimination and a hybrid of taxation and government expenditure components are strongly recommended to achieve a balance.
Economics
M. Com. (Economics)

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