2052:
145:
1792:
1804:
2520:
2068:
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.
2460:
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.
1878:
1949:
1748:
32:
1736:
2016:
2534:
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
2499:
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
2459:
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
2031:
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
2067:
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
1987:
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
2106:
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
1868:
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.
2468:
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
2450:
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
2102:(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.
2027:
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
2451:
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.
2043:. 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.
3478:
3463:
3483:
3884:
2032:
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 /
1938:
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
2028:
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.
2193:
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.
3618:
3864:
2434:
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.
4329:
3518:
3433:
3468:
4505:
3588:
4120:
4055:
4465:
4374:
3493:
4547:
3925:
3779:
4562:
4256:
4171:
3503:
4304:
4261:
3869:
3849:
3704:
1930:, 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
4601:
4480:
4460:
4369:
3960:
3668:
4176:
3538:
3443:
4201:
4105:
3920:
3789:
3488:
3172:
4495:
4450:
3764:
3598:
3578:
3563:
3458:
4030:
4000:
3915:
3854:
3839:
3829:
4196:
3879:
3809:
3633:
3453:
2233:
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.
4572:
3673:
3623:
3473:
3423:
2210:. 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.
4655:
4577:
4500:
4490:
3985:
3769:
3744:
3533:
4531:
4085:
3719:
3603:
4510:
4125:
3799:
3724:
3573:
3508:
4344:
4065:
3965:
3774:
2157:
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.
4319:
3834:
3794:
3784:
4552:
4186:
4005:
3975:
2758:
4485:
4455:
4364:
4161:
3814:
2207:
4291:
3990:
3513:
2430:
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
4070:
3900:
1979:
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
3980:
3628:
4095:
3593:
2115:
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.
3110:
3729:
3658:
3648:
2446:. 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
2185:
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.
2107:
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.
4309:
4035:
3498:
3428:
3905:
3553:
3548:
3448:
4025:
3804:
3683:
3523:
2738:
1996:
authorities normally check for appropriate documentation, verify that a person is entitled to enter the country, apprehend people wanted by domestic or international
4226:
4130:
3653:
3558:
3844:
4616:
3819:
4470:
4206:
2787:
4181:
3955:
2136:. This includes customs duties and restrictions. Customs tax typically applies from €22 to €150. For more information, see regulations of each member state.
2535:
are recognized for their work. Several agencies also hold events for the public where they explain their jobs and responsibilities in a transparent manner.
4359:
4151:
3859:
2911:
2858:
4621:
4221:
2808:
2639:
2007:
Framework of Standards to Secure and Facilitate Global Trade (SAFE), which has had five editions in 2005, 2007, 2010, 2012, and 2018, respectively.
4557:
4424:
3709:
4279:
1430:
4409:
4090:
2573:
1807:
4688:
4314:
3399:
2936:
2545:
2023, the chosen theme was 'Nurturing the Next Generation: Promoting a Culture of Knowledge-sharing and Professional Pride in Customs'.
2688:
Chowdhury, F. L. (1992) Evasion of Customs Duty in Bangladesh, unpublished MBA dissertation submitted to Monash University, Australia.
3938:
3752:
2483:
1841:
items, into and out of a country. Traditionally, customs has been considered as the fiscal subject that charges customs duties (i.e.
1287:
3943:
2829:
4146:
2890:
1152:
1147:
3824:
593:
4695:
1501:
1094:
320:
3316:
3292:
3268:
3244:
2974:
588:
4110:
4249:
3196:
3045:
4414:
4166:
2950:
1701:
887:
4668:
3950:
2439:
1983:
have been widely implemented for the aims of preventing risk identification. At airports today, customs functions as the
1853:. In recent decades, the views on the functions of customs have considerably expanded and now covers three basic issues:
1576:
4726:
4020:
3874:
2242:
2056:
1778:
1641:
769:
281:
2548:
2022, the chosen theme was 'Customs Digital Transformation by Embracing a Data Culture and Building a Data Ecosystem'.
1906:
on the importation or, at times, exportation of goods. Commercial goods not yet cleared through customs are held in a
96:
4354:
3933:
3340:
2230:
1102:
855:
115:
68:
4606:
4567:
4339:
3438:
3085:
1882:
572:
2538:
Each year, at the end of January is celebrated the International Customs Day with a particular theme, as follows:
4191:
4015:
2496:
754:
350:
2551:
2021, the chosen theme was 'Customs bolstering Recovery, Renewal and Resilience for a sustainable supply chain'.
2171:
Customs may be very strict, especially for goods shipped from anywhere outside the EU. Up to €10 goods/package.
2051:
4399:
4389:
4324:
4299:
3392:
2777:
Chowdhury, F. L. (2006) Corrupt bureaucracy and privatization of Customs in Bangladesh, Pathok Samabesh, Dhaka.
2698:
2203:
2140:
1706:
1425:
75:
53:
4647:
4100:
4040:
3739:
3643:
3638:
2224:
1711:
675:
144:
3220:
2915:
2865:
2133:
2086:
do not officially operate a red and green channel system; however, some airports have adopted this layout.
1409:
705:
3025:
4475:
3583:
1651:
1621:
82:
2442:" on imports of goods, being 3% on average. The duty is levied at the time of import and is paid by the
4731:
4593:
4526:
4394:
3688:
3663:
3148:
3131:
2595:
2004:
1796:
1037:
509:
4721:
4678:
4349:
4334:
4115:
3757:
3734:
3385:
2166:
1803:
1084:
662:
619:
470:
325:
174:
2655:"The modern trends of the foreign trade policy implementation: Implications for customs regulations"
2554:
2020, the chosen theme was 'Customs fostering Sustainability for People, Prosperity and the Planet'.
2519:
64:
4156:
3678:
3613:
3608:
3568:
3111:"Customs: Government raises tax free limit from U$ S300 to U$ S500 for imported goods (in Spanish)"
1671:
1089:
578:
49:
20:
4716:
4445:
4404:
4384:
3714:
3543:
3528:
1989:
1686:
1626:
1137:
1132:
759:
640:
291:
42:
4419:
4266:
4010:
3008:
1771:
1596:
1481:
1476:
1077:
656:
475:
3065:
2003:
The most complete guidelines for customs security functions implementation is provided in the
1791:
4673:
4637:
4271:
4211:
4045:
3995:
2951:"The single administrative document (SAD) - Taxation and customs union - European Commission"
2589:
2039:
There has, however, been some speed bumps when transitioning customs over from the public to
1676:
1601:
1566:
1551:
1471:
1461:
710:
630:
625:
546:
4244:
3970:
2202:
Ukraine has had 5 reforms of its customs authorities. The recent one, in 2019, reorganized
2152:
1972:
1964:
1696:
1661:
1636:
1516:
1496:
668:
345:
206:
2986:
1877:
8:
4611:
2837:
1830:
1716:
1616:
1611:
1556:
1541:
1531:
1526:
1521:
1466:
1456:
1451:
1435:
1305:
1251:
1059:
567:
2640:"International Convention on The Simplification and Harmonization of Customs Procedures"
2542:
2024, the chosen theme was 'Customs Engaging Traditional and New Partners with Purpose'.
4379:
4284:
3910:
2443:
2180:
1984:
1927:
1862:
1691:
1681:
1666:
1656:
1631:
1581:
1546:
1536:
1506:
1491:
1486:
1341:
1256:
1049:
1013:
934:
813:
531:
169:
2724:
4080:
4075:
4060:
2930:
1956:
1858:
1822:
1764:
1606:
1591:
1586:
1561:
1511:
1311:
1027:
979:
919:
835:
776:
488:
455:
261:
89:
3372:
2739:"Determining if a relative / friend who is missing is being held or detained by CBP"
2560:
2018, the chosen theme was 'A secure business environment for economic development'.
2557:
2019, the chosen theme was 'SMART borders for seamless Trade, Travel and Transport'.
4234:
4050:
2725:"UN/CEFACT. Recommendation No. 4 National Trade Facilitation Bodies. ECE/TRADE/425"
2666:
2578:
1911:
1646:
1571:
1177:
1142:
1122:
939:
907:
781:
635:
386:
2615:
4683:
4239:
4216:
2099:
1960:
1740:
1356:
1214:
1209:
949:
912:
823:
788:
690:
614:
450:
410:
376:
286:
276:
271:
266:
184:
3086:"Federation of International Trade Associations, country profile: United States"
2671:
2654:
2139:
For customs declarations in the EU and in Switzerland, Norway and Iceland, the "
2583:
2431:
2040:
1997:
1993:
1895:
1299:
1271:
1246:
1107:
954:
749:
685:
583:
521:
425:
420:
403:
381:
3377:
1934:“National Trade Facilitation Bodies”. According to its provisions (para. 14),
1894:
The traditional function of customs has been the assessment and collection of
4710:
2619:
2507:
to protect the border and the community from smuggling and illegal trade; and
2095:
2083:
2060:
2020:
1976:
1371:
1044:
969:
860:
793:
727:
695:
562:
504:
465:
445:
415:
330:
251:
246:
221:
211:
153:
1980:
1907:
1752:
1266:
1054:
1023:
994:
974:
865:
850:
830:
744:
739:
541:
335:
304:
2500:
leading customs and excise institution globally" and has three missions:
2129:
2079:
1261:
1004:
964:
882:
818:
764:
700:
526:
516:
460:
340:
241:
236:
194:
179:
4629:
2469:
those values, tax is 50% of the value of all acquired goods summed up.
2447:
1366:
1336:
1219:
1204:
1127:
1064:
1032:
984:
959:
944:
845:
840:
808:
734:
440:
435:
256:
216:
162:
16:
Government agency which regulates the flow of goods and collects duties
3046:"Prohibited and Restricted Items – U.S. Customs and Border Protection"
2098:, travellers between EU countries do not have to pay customs duties.
2071:
1948:
1931:
1818:
1199:
1117:
1112:
803:
798:
609:
536:
226:
3089:
31:
1854:
1361:
1329:
1018:
1008:
929:
924:
897:
870:
680:
430:
371:
366:
199:
2094:
Airports in EU countries also have a blue channel. As the EU is a
2524:
2103:
1953:
999:
902:
892:
231:
189:
2000:, and deny the entry of people deemed dangerous to the country.
2809:"Challenges of Privatizing Customs Affairs – Financial Tribune"
2075:
2015:
1899:
1850:
1846:
1842:
1838:
1826:
1735:
1381:
1192:
1187:
1182:
989:
877:
2510:
to optimize state revenue in the field of customs and excise
1834:
1396:
1391:
1386:
1376:
1351:
1346:
1293:
1165:
3026:"Know Before You Visit – U.S. Customs and Border Protection"
2975:
5 STEPS TOWARDS TRANSPARENT CUSTOMS SERVICE, BY MAX NEFYODOV
3006:
2788:"How to find new customers by using import and export data"
1915:
1903:
136:
3367:
3066:"Penalties Program – U.S. Customs and Border Protection"
2891:"EUROPA - Taxation and Customs Union / Baggage controls"
1992:
authorities, under a variety of names and arrangements.
2859:"Customs regulations for travellers to and from Norway"
2699:"Transport Securities Administration – Budget Overview"
1837:, including animals, transports, personal effects, and
1096:
European Union Common Consolidated Corporate Tax Base
1988:into and out of a country is normally monitored by
56:. Unsourced material may be challenged and removed.
3143:
3141:
4708:
2773:
2771:
2684:
2682:
2118:
3407:
3138:
2563:Chosen theme for previous editions 2009 - 2018.
2523:Customs, Tolls or Duties of the Corporation of
2188:
3393:
3009:The Budget and Economic Outlook: 2018 to 2028
3007:Congressional Budget Office (April 9, 2018).
2768:
2679:
1772:
2514:
1926:A more recent objective of customs has been
2574:Customs Trade Partnership against Terrorism
2010:
1799:checks the luggage of an incoming traveler.
3400:
3386:
1779:
1765:
3341:"International Customs Day (2009 - 2018)"
2830:"Dual-Channel System (Customs Clearance)"
2670:
2484:Directorate General of Customs and Excise
2046:
1288:Institute on Taxation and Economic Policy
116:Learn how and when to remove this message
2518:
2050:
2014:
1947:
1876:
1825:in a country responsible for collecting
1802:
1790:
2652:
2132:is harmonized across Europe within the
4709:
2935:: CS1 maint: archived copy as title (
2438:The United States imposes tariffs or "
1918:are usually recognized customs areas.
3381:
1921:
2719:
2717:
54:adding citations to reliable sources
25:
13:
3132:"Visi, Misi dan Fungsi Utama DJBC"
2243:U.S. Customs and Border Protection
2110:
2057:Sheremetyevo International Airport
2019:The customs-and-duty house at the
14:
4743:
3361:
2759:"WCO SAFE FRAMEWORK OF STANDARDS"
2714:
2504:to facilitate trade and industry;
2489:Direktorat Jenderal Bea dan Cukai
2231:Canada Customs and Revenue Agency
1103:Global minimum corporate tax rate
3479:Democratic Republic of the Congo
3317:"International Customs Day 2018"
3293:"International Customs Day 2019"
3269:"International Customs Day 2020"
3245:"International Customs Day 2021"
3221:"International Customs Day 2022"
2256:Predicted revenue (billion USD)
2236:
1883:US Customs and Border Protection
1746:
1734:
573:Base erosion and profit shifting
143:
30:
3333:
3309:
3285:
3261:
3237:
3213:
3189:
3165:
3124:
3103:
3078:
3058:
3038:
3018:
3000:
2979:
2968:
2943:
2904:
2883:
2864:. 19 March 2009. Archived from
2851:
2822:
2801:
2780:
2497:Ministry of Finance (Indonesia)
2213:
2089:
351:Optimal capital income taxation
41:needs additional citations for
4451:Federated States of Micronesia
3865:St. Vincent and the Grenadines
2751:
2731:
2691:
2646:
2632:
2608:
2141:Single Administrative Document
1914:, until processed. Authorized
1426:List of countries by tax rates
1:
2987:"About the CBSA - What we do"
2601:
2248:Predicted US customs revenue
2229:In 2003, Canada replaced the
2225:Canada Border Services Agency
2119:Summary of basic custom rules
856:Natural resources consumption
3197:"World Customs Organization"
3173:"World Customs Organization"
2477:
2463:
2143:" (SAD) is used as a basis.
2134:European Union Customs Union
706:United States as a tax haven
7:
3489:CĂ´te d'Ivoire (Ivory Coast)
2672:10.26886/2524-101X.5.2018.2
2567:
2189:Czech Republic and Slovakia
1943:
1889:
1872:
1808:Vienna Convention road sign
10:
4748:
4527:World Customs Organization
4091:Republic of China (Taiwan)
3368:World Customs Organization
3088:. Fita.org. Archived from
2955:Taxation and customs union
2893:. Ec.europa.eu. 2007-02-21
2596:World Customs Organization
2495:or DJBC), works under the
2454:
2240:
2222:
2197:
2178:
2164:
2160:
2150:
2146:
2034:Freedom of Information Act
2005:World Customs Organization
1797:Amsterdam Airport Schiphol
620:Offshore financial centres
510:Repatriation tax avoidance
18:
4727:Export and import control
4664:
4586:
4540:
4519:
4438:
4139:
3893:
3697:
3416:
2532:International Customs Day
2515:International Customs Day
2414:
2400:
2386:
2372:
2358:
2344:
2330:
2316:
2302:
2288:
2274:
2260:
2255:
2252:
2218:
2167:Financial Guard (Romania)
2123:
1975:terrorist attacks in the
1085:Financial transaction tax
175:Property tax equalization
3464:Central African Republic
2174:
2055:Customs control zone at
2011:Privatization of customs
1967:working together in 2006
1431:Tax revenue to GDP ratio
1090:Currency transaction tax
676:Liechtenstein tax affair
21:Customs (disambiguation)
2653:Kormych, Borys (2018).
2472:
1138:Permanent establishment
1133:Exchange of Information
641:Financial Secrecy Index
292:Medical savings account
4684:Law enforcement agency
4182:Bosnia and Herzegovina
2528:
2064:
2047:Red and green channels
2024:
1968:
1941:
1886:
1811:
1800:
1038:Vehicle miles traveled
657:Ireland as a tax haven
471:Private tax collection
4638:HM Customs and Excise
4410:Akrotiri and Dhekelia
3619:SĂŁo TomĂ© and PrĂncipe
3484:Republic of the Congo
3014:(Report). p. 72.
2590:World Customs Journal
2522:
2208:State Customs Service
2054:
2018:
1951:
1936:
1880:
1845:) and other taxes on
1806:
1795:A customs officer in
1794:
711:Panama as a tax haven
663:Ireland v. Commission
631:Conduit and sink OFCs
626:Offshore magic circle
547:Unreported employment
4116:United Arab Emirates
2204:State Fiscal Service
2153:Bundeszollverwaltung
1829:and for controlling
1702:United Arab Emirates
1444:Individual Countries
1153:Foreign revenue rule
950:Inheritance (estate)
669:Leprechaun economics
50:improve this article
19:For other uses, see
4696:Intelligence agency
3870:Trinidad and Tobago
3850:St. Kitts and Nevis
3705:Antigua and Barbuda
2249:
1741:Business portal
1436:Tax rates in Europe
1306:Tax Justice Network
1252:Dhammika Dharmapala
760:Airport improvement
568:Transfer mispricing
359:Distribution of Tax
131:Part of a series on
3780:Dominican Republic
2529:
2444:importer of record
2247:
2181:Guardia di Finanza
2065:
2025:
1985:point of no return
1973:September 11, 2001
1969:
1928:trade facilitation
1922:Trade facilitation
1887:
1863:trade facilitation
1812:
1801:
1342:Eight per thousand
1257:James R. Hines Jr.
1148:European Union FTT
170:Government revenue
4732:International law
4704:
4703:
3504:Equatorial Guinea
3149:"timeanddate.com"
2428:
2427:
1910:, often called a
1789:
1788:
1724:
1723:
1320:
1319:
1312:Tax Policy Center
1060:Negative (income)
836:Environmental tax
718:
717:
636:Financial centres
456:Tax investigation
394:
393:
262:Tax harmonization
126:
125:
118:
100:
4739:
4722:Customs services
4652:
4642:
4634:
4598:
4486:Papua New Guinea
4466:Marshall Islands
3409:Customs services
3402:
3395:
3388:
3379:
3378:
3355:
3354:
3352:
3351:
3337:
3331:
3330:
3328:
3327:
3313:
3307:
3306:
3304:
3303:
3289:
3283:
3282:
3280:
3279:
3265:
3259:
3258:
3256:
3255:
3241:
3235:
3234:
3232:
3231:
3217:
3211:
3210:
3208:
3207:
3193:
3187:
3186:
3184:
3183:
3169:
3163:
3162:
3160:
3159:
3145:
3136:
3135:
3128:
3122:
3121:
3119:
3118:
3107:
3101:
3100:
3098:
3097:
3082:
3076:
3075:
3073:
3072:
3062:
3056:
3055:
3053:
3052:
3042:
3036:
3035:
3033:
3032:
3022:
3016:
3015:
3013:
3004:
2998:
2997:
2995:
2994:
2983:
2977:
2972:
2966:
2965:
2963:
2961:
2947:
2941:
2940:
2934:
2926:
2924:
2923:
2914:. Archived from
2908:
2902:
2901:
2899:
2898:
2887:
2881:
2880:
2878:
2876:
2871:on 19 March 2009
2870:
2863:
2855:
2849:
2848:
2846:
2845:
2836:. Archived from
2826:
2820:
2819:
2817:
2816:
2805:
2799:
2798:
2796:
2794:
2784:
2778:
2775:
2766:
2765:
2763:
2755:
2749:
2748:
2746:
2745:
2735:
2729:
2728:
2721:
2712:
2711:
2709:
2708:
2703:
2695:
2689:
2686:
2677:
2676:
2674:
2650:
2644:
2643:
2636:
2630:
2629:
2627:
2626:
2612:
2579:Duty (economics)
2423:
2422:
2409:
2408:
2395:
2394:
2381:
2380:
2367:
2366:
2353:
2352:
2339:
2338:
2325:
2324:
2311:
2310:
2297:
2296:
2283:
2282:
2269:
2268:
2250:
2246:
1781:
1774:
1767:
1753:Money portal
1751:
1750:
1749:
1739:
1738:
1415:
1414:
1236:
1235:
1143:Transfer pricing
1123:Tax equalization
1097:
1045:Corporate profit
681:Luxembourg Leaks
615:Corporate havens
494:
493:
310:
309:
147:
128:
127:
121:
114:
110:
107:
101:
99:
58:
34:
26:
4747:
4746:
4742:
4741:
4740:
4738:
4737:
4736:
4707:
4706:
4705:
4700:
4660:
4650:
4640:
4632:
4626:United Kingdom
4612:Imperial France
4596:
4582:
4563:Northern Cyprus
4536:
4515:
4496:Solomon Islands
4434:
4330:North Macedonia
4135:
3889:
3693:
3412:
3406:
3364:
3359:
3358:
3349:
3347:
3339:
3338:
3334:
3325:
3323:
3315:
3314:
3310:
3301:
3299:
3291:
3290:
3286:
3277:
3275:
3267:
3266:
3262:
3253:
3251:
3243:
3242:
3238:
3229:
3227:
3219:
3218:
3214:
3205:
3203:
3195:
3194:
3190:
3181:
3179:
3171:
3170:
3166:
3157:
3155:
3153:www.timeanddate
3147:
3146:
3139:
3130:
3129:
3125:
3116:
3114:
3109:
3108:
3104:
3095:
3093:
3084:
3083:
3079:
3070:
3068:
3064:
3063:
3059:
3050:
3048:
3044:
3043:
3039:
3030:
3028:
3024:
3023:
3019:
3011:
3005:
3001:
2992:
2990:
2985:
2984:
2980:
2973:
2969:
2959:
2957:
2949:
2948:
2944:
2928:
2927:
2921:
2919:
2912:"Archived copy"
2910:
2909:
2905:
2896:
2894:
2889:
2888:
2884:
2874:
2872:
2868:
2861:
2857:
2856:
2852:
2843:
2841:
2828:
2827:
2823:
2814:
2812:
2807:
2806:
2802:
2792:
2790:
2786:
2785:
2781:
2776:
2769:
2761:
2757:
2756:
2752:
2743:
2741:
2737:
2736:
2732:
2723:
2722:
2715:
2706:
2704:
2701:
2697:
2696:
2692:
2687:
2680:
2651:
2647:
2638:
2637:
2633:
2624:
2622:
2614:
2613:
2609:
2604:
2570:
2517:
2480:
2475:
2466:
2457:
2424:
2420:
2419:
2410:
2406:
2405:
2396:
2392:
2391:
2382:
2378:
2377:
2368:
2364:
2363:
2354:
2350:
2349:
2340:
2336:
2335:
2326:
2322:
2321:
2312:
2308:
2307:
2298:
2294:
2293:
2284:
2280:
2279:
2270:
2266:
2265:
2245:
2239:
2227:
2221:
2216:
2200:
2191:
2183:
2177:
2169:
2163:
2155:
2149:
2126:
2121:
2113:
2111:Red point phone
2104:Luggage tickets
2100:Value-added tax
2092:
2063:, February 2019
2049:
2013:
1998:arrest warrants
1946:
1924:
1892:
1885:boarding a ship
1875:
1785:
1747:
1745:
1733:
1726:
1725:
1412:
1402:
1401:
1357:Fiscus Judaicus
1332:
1322:
1321:
1280:Advocacy groups
1233:
1225:
1224:
1215:Trade agreement
1210:Free-trade zone
1168:
1158:
1157:
1095:
1080:
1070:
1069:
730:
720:
719:
691:Paradise Papers
532:Debtors' prison
491:
481:
480:
451:Tax preparation
411:Revenue service
406:
396:
395:
307:
297:
296:
277:Double taxation
272:Tax withholding
267:Tax competition
185:Non-tax revenue
165:
122:
111:
105:
102:
59:
57:
47:
35:
24:
17:
12:
11:
5:
4745:
4735:
4734:
4729:
4724:
4719:
4717:Customs duties
4702:
4701:
4699:
4698:
4693:
4692:
4691:
4681:
4676:
4671:
4665:
4662:
4661:
4659:
4658:
4653:
4645:
4644:
4643:
4635:
4624:
4619:
4614:
4609:
4607:Imperial China
4604:
4602:Czechoslovakia
4599:
4590:
4588:
4584:
4583:
4581:
4580:
4575:
4570:
4565:
4560:
4555:
4550:
4544:
4542:
4541:Non-recognized
4538:
4537:
4535:
4534:
4532:European Union
4529:
4523:
4521:
4517:
4516:
4514:
4513:
4508:
4503:
4498:
4493:
4488:
4483:
4478:
4473:
4468:
4463:
4458:
4453:
4448:
4442:
4440:
4436:
4435:
4433:
4432:
4429:
4428:
4427:
4422:
4417:
4412:
4405:United Kingdom
4402:
4397:
4392:
4387:
4382:
4377:
4372:
4367:
4362:
4357:
4352:
4347:
4342:
4337:
4332:
4327:
4322:
4317:
4312:
4307:
4302:
4297:
4294:
4289:
4288:
4287:
4282:
4274:
4269:
4264:
4259:
4254:
4253:
4252:
4247:
4242:
4237:
4229:
4224:
4219:
4214:
4209:
4204:
4202:Czech Republic
4199:
4194:
4189:
4184:
4179:
4174:
4169:
4164:
4159:
4154:
4149:
4143:
4141:
4137:
4136:
4134:
4133:
4128:
4123:
4118:
4113:
4108:
4103:
4098:
4093:
4088:
4083:
4078:
4073:
4068:
4063:
4058:
4053:
4048:
4043:
4038:
4033:
4028:
4023:
4018:
4013:
4008:
4003:
3998:
3993:
3988:
3983:
3978:
3973:
3968:
3963:
3958:
3953:
3948:
3947:
3946:
3941:
3936:
3928:
3923:
3918:
3913:
3908:
3903:
3897:
3895:
3891:
3890:
3888:
3887:
3882:
3877:
3872:
3867:
3862:
3857:
3852:
3847:
3842:
3837:
3832:
3827:
3822:
3817:
3812:
3807:
3802:
3797:
3792:
3787:
3782:
3777:
3772:
3767:
3762:
3761:
3760:
3755:
3747:
3742:
3737:
3732:
3727:
3722:
3717:
3712:
3707:
3701:
3699:
3695:
3694:
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3691:
3686:
3681:
3676:
3671:
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3646:
3641:
3636:
3631:
3626:
3621:
3616:
3611:
3606:
3601:
3596:
3591:
3586:
3581:
3576:
3571:
3566:
3561:
3556:
3551:
3546:
3541:
3536:
3531:
3526:
3521:
3516:
3511:
3506:
3501:
3496:
3491:
3486:
3481:
3476:
3471:
3466:
3461:
3456:
3451:
3446:
3441:
3436:
3431:
3426:
3420:
3418:
3414:
3413:
3405:
3404:
3397:
3390:
3382:
3376:
3375:
3370:
3363:
3362:External links
3360:
3357:
3356:
3345:www.wcoomd.org
3332:
3321:www.wcoomd.org
3308:
3297:www.wcoomd.org
3284:
3273:www.wcoomd.org
3260:
3249:www.wcoomd.org
3236:
3225:www.wcoomd.org
3212:
3201:www.wcoomd.org
3188:
3177:www.wcoomd.org
3164:
3137:
3123:
3102:
3077:
3057:
3037:
3017:
2999:
2978:
2967:
2942:
2903:
2882:
2850:
2821:
2811:. 28 July 2015
2800:
2779:
2767:
2750:
2730:
2713:
2690:
2678:
2645:
2631:
2606:
2605:
2603:
2600:
2599:
2598:
2593:
2586:
2584:Port authority
2581:
2576:
2569:
2566:
2565:
2564:
2561:
2558:
2555:
2552:
2549:
2546:
2543:
2516:
2513:
2512:
2511:
2508:
2505:
2482:Main article:
2479:
2476:
2474:
2471:
2465:
2462:
2456:
2453:
2440:customs duties
2432:public service
2426:
2425:
2418:
2416:
2412:
2411:
2404:
2402:
2398:
2397:
2390:
2388:
2384:
2383:
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2370:
2369:
2362:
2360:
2356:
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2348:
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2342:
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2334:
2332:
2328:
2327:
2320:
2318:
2314:
2313:
2306:
2304:
2300:
2299:
2292:
2290:
2286:
2285:
2278:
2276:
2272:
2271:
2264:
2262:
2258:
2257:
2254:
2241:Main article:
2238:
2235:
2223:Main article:
2220:
2217:
2215:
2212:
2199:
2196:
2190:
2187:
2179:Main article:
2176:
2173:
2165:Main article:
2162:
2159:
2151:Main article:
2148:
2145:
2125:
2122:
2120:
2117:
2112:
2109:
2091:
2088:
2048:
2045:
2041:private sector
2012:
2009:
1994:Border control
1945:
1942:
1923:
1920:
1896:customs duties
1891:
1888:
1881:Officers from
1874:
1871:
1787:
1786:
1784:
1783:
1776:
1769:
1761:
1758:
1757:
1756:
1755:
1743:
1728:
1727:
1722:
1721:
1720:
1719:
1714:
1709:
1707:United Kingdom
1704:
1699:
1694:
1689:
1684:
1679:
1674:
1669:
1664:
1659:
1654:
1649:
1644:
1639:
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1629:
1624:
1619:
1614:
1609:
1604:
1599:
1594:
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1554:
1549:
1544:
1539:
1534:
1529:
1524:
1519:
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1499:
1494:
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1479:
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1469:
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1459:
1454:
1446:
1445:
1441:
1440:
1439:
1438:
1433:
1428:
1420:
1419:
1413:
1408:
1407:
1404:
1403:
1400:
1399:
1394:
1389:
1384:
1379:
1374:
1369:
1364:
1359:
1354:
1349:
1344:
1339:
1333:
1328:
1327:
1324:
1323:
1318:
1317:
1316:
1315:
1309:
1303:
1300:Tax Foundation
1297:
1291:
1282:
1281:
1277:
1276:
1275:
1274:
1272:Gabriel Zucman
1269:
1264:
1259:
1254:
1249:
1247:Mihir A. Desai
1241:
1240:
1234:
1231:
1230:
1227:
1226:
1223:
1222:
1217:
1212:
1207:
1202:
1197:
1196:
1195:
1190:
1180:
1175:
1169:
1164:
1163:
1160:
1159:
1156:
1155:
1150:
1145:
1140:
1135:
1130:
1125:
1120:
1115:
1110:
1108:Robin Hood tax
1105:
1100:
1092:
1087:
1081:
1076:
1075:
1072:
1071:
1068:
1067:
1062:
1057:
1052:
1050:Excess profits
1047:
1042:
1041:
1040:
1035:
1030:
1021:
1016:
1002:
997:
992:
987:
982:
977:
972:
967:
962:
957:
952:
947:
942:
937:
935:Gross receipts
932:
927:
922:
917:
916:
915:
910:
905:
900:
895:
890:
885:
875:
874:
873:
868:
863:
858:
853:
848:
843:
833:
828:
827:
826:
821:
816:
811:
806:
801:
796:
786:
785:
784:
774:
773:
772:
767:
762:
752:
747:
742:
737:
731:
726:
725:
722:
721:
716:
715:
714:
713:
708:
703:
698:
693:
688:
686:Offshore Leaks
683:
678:
673:
672:
671:
666:
651:
650:
649:Major examples
646:
645:
644:
643:
638:
633:
628:
623:
617:
612:
604:
603:
599:
598:
597:
596:
591:
586:
584:Dutch Sandwich
581:
576:
570:
565:
557:
556:
552:
551:
550:
549:
544:
539:
534:
529:
524:
522:Tax resistance
519:
514:
513:
512:
499:
498:
492:
487:
486:
483:
482:
479:
478:
473:
468:
463:
458:
453:
448:
443:
438:
433:
428:
426:Taxable income
423:
421:Tax assessment
418:
413:
407:
402:
401:
398:
397:
392:
391:
390:
389:
384:
379:
374:
369:
361:
360:
356:
355:
354:
353:
348:
343:
338:
333:
328:
323:
315:
314:
313:General Theory
308:
303:
302:
299:
298:
295:
294:
289:
284:
282:Representation
279:
274:
269:
264:
259:
254:
249:
244:
239:
234:
229:
224:
219:
214:
209:
204:
203:
202:
192:
187:
182:
177:
172:
166:
161:
160:
157:
156:
149:
148:
140:
139:
133:
132:
124:
123:
38:
36:
29:
15:
9:
6:
4:
3:
2:
4744:
4733:
4730:
4728:
4725:
4723:
4720:
4718:
4715:
4714:
4712:
4697:
4694:
4690:
4687:
4686:
4685:
4682:
4680:
4677:
4675:
4672:
4670:
4667:
4666:
4663:
4657:
4654:
4649:
4648:United States
4646:
4639:
4636:
4631:
4628:
4627:
4625:
4623:
4620:
4618:
4615:
4613:
4610:
4608:
4605:
4603:
4600:
4595:
4592:
4591:
4589:
4585:
4579:
4576:
4574:
4573:South Ossetia
4571:
4569:
4566:
4564:
4561:
4559:
4556:
4554:
4551:
4549:
4546:
4545:
4543:
4539:
4533:
4530:
4528:
4525:
4524:
4522:
4520:International
4518:
4512:
4509:
4507:
4504:
4502:
4499:
4497:
4494:
4492:
4489:
4487:
4484:
4482:
4479:
4477:
4474:
4472:
4469:
4467:
4464:
4462:
4459:
4457:
4454:
4452:
4449:
4447:
4444:
4443:
4441:
4437:
4430:
4426:
4423:
4421:
4418:
4416:
4413:
4411:
4408:
4407:
4406:
4403:
4401:
4398:
4396:
4393:
4391:
4388:
4386:
4383:
4381:
4378:
4376:
4373:
4371:
4368:
4366:
4363:
4361:
4358:
4356:
4353:
4351:
4348:
4346:
4343:
4341:
4338:
4336:
4333:
4331:
4328:
4326:
4323:
4321:
4318:
4316:
4313:
4311:
4308:
4306:
4303:
4301:
4298:
4296:Liechtenstein
4295:
4293:
4290:
4286:
4283:
4281:
4278:
4277:
4275:
4273:
4270:
4268:
4265:
4263:
4260:
4258:
4255:
4251:
4248:
4246:
4243:
4241:
4238:
4236:
4233:
4232:
4230:
4228:
4225:
4223:
4220:
4218:
4215:
4213:
4210:
4208:
4205:
4203:
4200:
4198:
4195:
4193:
4190:
4188:
4185:
4183:
4180:
4178:
4175:
4173:
4170:
4168:
4165:
4163:
4160:
4158:
4155:
4153:
4150:
4148:
4145:
4144:
4142:
4138:
4132:
4129:
4127:
4124:
4122:
4119:
4117:
4114:
4112:
4109:
4107:
4104:
4102:
4099:
4097:
4094:
4092:
4089:
4087:
4084:
4082:
4079:
4077:
4074:
4072:
4069:
4067:
4064:
4062:
4059:
4057:
4054:
4052:
4049:
4047:
4044:
4042:
4039:
4037:
4034:
4032:
4029:
4027:
4024:
4022:
4019:
4017:
4014:
4012:
4009:
4007:
4004:
4002:
3999:
3997:
3994:
3992:
3989:
3987:
3984:
3982:
3979:
3977:
3974:
3972:
3969:
3967:
3964:
3962:
3959:
3957:
3954:
3952:
3949:
3945:
3942:
3940:
3937:
3935:
3932:
3931:
3929:
3927:
3924:
3922:
3919:
3917:
3914:
3912:
3909:
3907:
3904:
3902:
3899:
3898:
3896:
3892:
3886:
3883:
3881:
3878:
3876:
3875:United States
3873:
3871:
3868:
3866:
3863:
3861:
3858:
3856:
3853:
3851:
3848:
3846:
3843:
3841:
3838:
3836:
3833:
3831:
3828:
3826:
3823:
3821:
3818:
3816:
3813:
3811:
3808:
3806:
3803:
3801:
3798:
3796:
3793:
3791:
3788:
3786:
3783:
3781:
3778:
3776:
3773:
3771:
3768:
3766:
3763:
3759:
3756:
3754:
3751:
3750:
3748:
3746:
3743:
3741:
3738:
3736:
3733:
3731:
3728:
3726:
3723:
3721:
3718:
3716:
3713:
3711:
3708:
3706:
3703:
3702:
3700:
3696:
3690:
3687:
3685:
3682:
3680:
3677:
3675:
3672:
3670:
3667:
3665:
3662:
3660:
3657:
3655:
3652:
3650:
3647:
3645:
3642:
3640:
3637:
3635:
3632:
3630:
3627:
3625:
3622:
3620:
3617:
3615:
3612:
3610:
3607:
3605:
3602:
3600:
3597:
3595:
3592:
3590:
3587:
3585:
3582:
3580:
3577:
3575:
3572:
3570:
3567:
3565:
3562:
3560:
3557:
3555:
3552:
3550:
3547:
3545:
3542:
3540:
3539:Guinea-Bissau
3537:
3535:
3532:
3530:
3527:
3525:
3522:
3520:
3517:
3515:
3512:
3510:
3507:
3505:
3502:
3500:
3497:
3495:
3492:
3490:
3487:
3485:
3482:
3480:
3477:
3475:
3472:
3470:
3467:
3465:
3462:
3460:
3457:
3455:
3452:
3450:
3447:
3445:
3442:
3440:
3437:
3435:
3432:
3430:
3427:
3425:
3422:
3421:
3419:
3415:
3410:
3403:
3398:
3396:
3391:
3389:
3384:
3383:
3380:
3374:
3371:
3369:
3366:
3365:
3346:
3342:
3336:
3322:
3318:
3312:
3298:
3294:
3288:
3274:
3270:
3264:
3250:
3246:
3240:
3226:
3222:
3216:
3202:
3198:
3192:
3178:
3174:
3168:
3154:
3150:
3144:
3142:
3133:
3127:
3113:. infobae.com
3112:
3106:
3092:on 2012-01-04
3091:
3087:
3081:
3067:
3061:
3047:
3041:
3027:
3021:
3010:
3003:
2988:
2982:
2976:
2971:
2956:
2952:
2946:
2938:
2932:
2918:on 2007-03-28
2917:
2913:
2907:
2892:
2886:
2867:
2860:
2854:
2840:on 2015-09-06
2839:
2835:
2831:
2825:
2810:
2804:
2789:
2783:
2774:
2772:
2760:
2754:
2740:
2734:
2726:
2720:
2718:
2700:
2694:
2685:
2683:
2673:
2668:
2664:
2660:
2656:
2649:
2641:
2635:
2621:
2620:WordReference
2617:
2611:
2607:
2597:
2594:
2592:
2591:
2587:
2585:
2582:
2580:
2577:
2575:
2572:
2571:
2562:
2559:
2556:
2553:
2550:
2547:
2544:
2541:
2540:
2539:
2536:
2533:
2526:
2521:
2509:
2506:
2503:
2502:
2501:
2498:
2494:
2491:(abbreviated
2490:
2486:
2485:
2470:
2461:
2452:
2449:
2445:
2441:
2436:
2433:
2417:
2413:
2403:
2399:
2389:
2385:
2375:
2371:
2361:
2357:
2347:
2343:
2333:
2329:
2319:
2315:
2305:
2301:
2291:
2287:
2277:
2273:
2263:
2259:
2251:
2244:
2237:United States
2234:
2232:
2226:
2211:
2209:
2205:
2195:
2186:
2182:
2172:
2168:
2158:
2154:
2144:
2142:
2137:
2135:
2131:
2116:
2108:
2105:
2101:
2097:
2096:customs union
2087:
2085:
2084:United States
2081:
2077:
2073:
2069:
2062:
2061:Moscow Oblast
2058:
2053:
2044:
2042:
2037:
2035:
2029:
2022:
2021:port of Haifa
2017:
2008:
2006:
2001:
1999:
1995:
1991:
1986:
1982:
1981:supply chains
1978:
1977:United States
1974:
1966:
1962:
1958:
1955:
1950:
1940:
1935:
1933:
1929:
1919:
1917:
1913:
1909:
1905:
1901:
1898:, which is a
1897:
1884:
1879:
1870:
1866:
1864:
1860:
1856:
1852:
1848:
1844:
1840:
1836:
1832:
1828:
1824:
1820:
1816:
1809:
1805:
1798:
1793:
1782:
1777:
1775:
1770:
1768:
1763:
1762:
1760:
1759:
1754:
1744:
1742:
1737:
1732:
1731:
1730:
1729:
1718:
1715:
1713:
1712:United States
1710:
1708:
1705:
1703:
1700:
1698:
1695:
1693:
1690:
1688:
1685:
1683:
1680:
1678:
1675:
1673:
1670:
1668:
1665:
1663:
1660:
1658:
1655:
1653:
1650:
1648:
1645:
1643:
1640:
1638:
1635:
1633:
1630:
1628:
1625:
1623:
1620:
1618:
1615:
1613:
1610:
1608:
1605:
1603:
1600:
1598:
1595:
1593:
1590:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1555:
1553:
1550:
1548:
1545:
1543:
1540:
1538:
1535:
1533:
1530:
1528:
1525:
1523:
1520:
1518:
1515:
1513:
1510:
1508:
1505:
1503:
1500:
1498:
1495:
1493:
1490:
1488:
1485:
1483:
1480:
1478:
1475:
1473:
1470:
1468:
1465:
1463:
1460:
1458:
1455:
1453:
1450:
1449:
1448:
1447:
1443:
1442:
1437:
1434:
1432:
1429:
1427:
1424:
1423:
1422:
1421:
1418:All Countries
1417:
1416:
1411:
1406:
1405:
1398:
1395:
1393:
1390:
1388:
1385:
1383:
1380:
1378:
1375:
1373:
1372:Tolerance tax
1370:
1368:
1365:
1363:
1360:
1358:
1355:
1353:
1350:
1348:
1345:
1343:
1340:
1338:
1335:
1334:
1331:
1326:
1325:
1313:
1310:
1307:
1304:
1301:
1298:
1295:
1292:
1289:
1286:
1285:
1284:
1283:
1279:
1278:
1273:
1270:
1268:
1265:
1263:
1260:
1258:
1255:
1253:
1250:
1248:
1245:
1244:
1243:
1242:
1238:
1237:
1229:
1228:
1221:
1218:
1216:
1213:
1211:
1208:
1206:
1203:
1201:
1198:
1194:
1191:
1189:
1186:
1185:
1184:
1181:
1179:
1176:
1174:
1171:
1170:
1167:
1162:
1161:
1154:
1151:
1149:
1146:
1144:
1141:
1139:
1136:
1134:
1131:
1129:
1126:
1124:
1121:
1119:
1116:
1114:
1111:
1109:
1106:
1104:
1101:
1098:
1093:
1091:
1088:
1086:
1083:
1082:
1079:
1078:International
1074:
1073:
1066:
1063:
1061:
1058:
1056:
1053:
1051:
1048:
1046:
1043:
1039:
1036:
1034:
1031:
1029:
1025:
1022:
1020:
1017:
1015:
1012:
1011:
1010:
1006:
1003:
1001:
998:
996:
993:
991:
988:
986:
983:
981:
980:Resource rent
978:
976:
973:
971:
968:
966:
963:
961:
958:
956:
953:
951:
948:
946:
943:
941:
938:
936:
933:
931:
928:
926:
923:
921:
918:
914:
911:
909:
906:
904:
901:
899:
896:
894:
891:
889:
886:
884:
881:
880:
879:
876:
872:
869:
867:
864:
862:
859:
857:
854:
852:
849:
847:
844:
842:
839:
838:
837:
834:
832:
829:
825:
822:
820:
817:
815:
812:
810:
807:
805:
802:
800:
797:
795:
792:
791:
790:
787:
783:
780:
779:
778:
777:Capital gains
775:
771:
768:
766:
763:
761:
758:
757:
756:
753:
751:
748:
746:
743:
741:
738:
736:
733:
732:
729:
724:
723:
712:
709:
707:
704:
702:
699:
697:
696:Panama Papers
694:
692:
689:
687:
684:
682:
679:
677:
674:
670:
667:
665:
664:
660:
659:
658:
655:
654:
653:
652:
648:
647:
642:
639:
637:
634:
632:
629:
627:
624:
621:
618:
616:
613:
611:
608:
607:
606:
605:
601:
600:
595:
592:
590:
587:
585:
582:
580:
577:
574:
571:
569:
566:
564:
563:Tax inversion
561:
560:
559:
558:
554:
553:
548:
545:
543:
540:
538:
535:
533:
530:
528:
525:
523:
520:
518:
515:
511:
508:
507:
506:
505:Tax avoidance
503:
502:
501:
500:
496:
495:
490:
489:Noncompliance
485:
484:
477:
474:
472:
469:
467:
466:Tax collector
464:
462:
459:
457:
454:
452:
449:
447:
446:Tax residence
444:
442:
439:
437:
434:
432:
429:
427:
424:
422:
419:
417:
416:Revenue stamp
414:
412:
409:
408:
405:
400:
399:
388:
385:
383:
380:
378:
375:
373:
370:
368:
365:
364:
363:
362:
358:
357:
352:
349:
347:
344:
342:
339:
337:
334:
332:
331:Tax incidence
329:
327:
326:Excess burden
324:
322:
319:
318:
317:
316:
312:
311:
306:
301:
300:
293:
290:
288:
285:
283:
280:
278:
275:
273:
270:
268:
265:
263:
260:
258:
255:
253:
252:Tax incentive
250:
248:
247:Tax advantage
245:
243:
240:
238:
235:
233:
230:
228:
225:
223:
220:
218:
215:
213:
210:
208:
207:Tax threshold
205:
201:
198:
197:
196:
193:
191:
188:
186:
183:
181:
178:
176:
173:
171:
168:
167:
164:
159:
158:
155:
154:fiscal policy
152:An aspect of
151:
150:
146:
142:
141:
138:
135:
134:
130:
129:
120:
117:
109:
98:
95:
91:
88:
84:
81:
77:
74:
70:
67: –
66:
62:
61:Find sources:
55:
51:
45:
44:
39:This article
37:
33:
28:
27:
22:
4669:Border guard
4622:West Germany
4617:Soviet Union
4578:Transnistria
4431:Vatican City
4111:Turkmenistan
4071:Saudi Arabia
3644:South Africa
3634:Sierra Leone
3444:Burkina Faso
3408:
3348:. Retrieved
3344:
3335:
3324:. Retrieved
3320:
3311:
3300:. Retrieved
3296:
3287:
3276:. Retrieved
3272:
3263:
3252:. Retrieved
3248:
3239:
3228:. Retrieved
3224:
3215:
3204:. Retrieved
3200:
3191:
3180:. Retrieved
3176:
3167:
3156:. Retrieved
3152:
3126:
3115:. Retrieved
3105:
3094:. Retrieved
3090:the original
3080:
3069:. Retrieved
3060:
3049:. Retrieved
3040:
3029:. Retrieved
3020:
3002:
2991:. Retrieved
2989:. 2006-08-31
2981:
2970:
2958:. Retrieved
2954:
2945:
2920:. Retrieved
2916:the original
2906:
2895:. Retrieved
2885:
2873:. Retrieved
2866:the original
2853:
2842:. Retrieved
2838:the original
2833:
2824:
2813:. Retrieved
2803:
2791:. Retrieved
2782:
2753:
2742:. Retrieved
2733:
2705:. Retrieved
2693:
2665:(5): 27–45.
2662:
2658:
2648:
2634:
2623:. Retrieved
2610:
2588:
2537:
2531:
2530:
2492:
2488:
2487:
2481:
2467:
2458:
2437:
2429:
2228:
2214:The Americas
2201:
2192:
2184:
2170:
2156:
2138:
2127:
2114:
2093:
2090:Blue channel
2070:
2066:
2038:
2033:
2030:
2026:
2002:
1970:
1965:border guard
1937:
1925:
1912:bonded store
1908:customs area
1893:
1867:
1814:
1813:
1672:South Africa
1267:Joel Slemrod
1172:
940:Hypothecated
908:Sugary drink
782:Expatriation
661:
579:Double Irish
542:Black market
387:Proportional
336:Laffer curve
321:Price effect
112:
103:
93:
86:
79:
72:
60:
48:Please help
43:verification
40:
4674:Coast guard
4651:(till 2003)
4641:(till 2005)
4633:(till 1909)
4597:(till 2009)
4476:New Zealand
4390:Switzerland
4325:Netherlands
4285:Enforcement
4106:Timor-Leste
4061:Philippines
3996:South Korea
3991:North Korea
3901:Afghanistan
3855:Saint Lucia
3790:El Salvador
3758:Enforcement
3649:South Sudan
2960:31 December
2875:31 December
2130:customs law
2080:New Zealand
1810:for customs
1687:Switzerland
1652:Philippines
1627:New Zealand
1622:Netherlands
1262:Ronen Palan
1005:User charge
824:Value-added
789:Consumption
701:Swiss Leaks
589:Single Malt
527:Tax shelter
517:Tax evasion
476:Tax farming
461:Tax shelter
377:Progressive
341:Optimal tax
242:Tax amnesty
237:Tax holiday
195:Tax bracket
180:Tax revenue
4711:Categories
4656:Yugoslavia
4630:HM Customs
4568:Somaliland
4360:San Marino
4320:Montenegro
4305:Luxembourg
4167:Azerbaijan
4121:Uzbekistan
4096:Tajikistan
4006:Kyrgyzstan
3986:Kazakhstan
3911:Bangladesh
3765:Costa Rica
3629:Seychelles
3594:Mozambique
3579:Mauritania
3564:Madagascar
3524:The Gambia
3459:Cape Verde
3411:by country
3373:EU Customs
3350:2019-02-24
3326:2019-02-24
3302:2019-02-24
3278:2022-09-09
3254:2022-09-09
3230:2022-09-09
3206:2024-07-16
3182:2024-07-16
3158:2019-03-11
3117:2019-01-24
3096:2012-01-06
3071:2019-03-11
3051:2019-03-11
3031:2019-03-11
2993:2007-11-09
2922:2007-01-19
2897:2012-01-06
2844:2015-09-02
2834:Ica.gov.sg
2815:2019-03-11
2793:17 January
2744:2019-03-11
2707:2019-03-11
2659:Lex Portus
2625:2013-09-16
2602:References
2448:ATA Carnet
2128:The basic
2082:, and the
1597:Kazakhstan
1482:Bangladesh
1477:Azerbaijan
1410:By country
1367:Temple tax
1337:Church tax
1220:ATA Carnet
1205:Free trade
1200:Tariff war
1128:Tax treaty
1014:Congestion
955:Land value
846:Eco-tariff
814:Television
770:Solidarity
750:Ad valorem
610:Tax havens
441:Tax shield
436:Tax refund
404:Collection
382:Regressive
257:Tax reform
76:newspapers
4594:Australia
4446:Australia
4415:Gibraltar
4300:Lithuania
4081:Sri Lanka
4076:Singapore
4056:Palestine
3956:Indonesia
3939:Hong Kong
3885:Venezuela
3830:Nicaragua
3800:Guatemala
3749:Colombia
3710:Argentina
3659:Swaziland
3584:Mauritius
2616:"customs"
2493:Bea Cukai
2478:Indonesia
2464:Argentina
2206:into the
2072:Australia
2023:, Israel
1990:migration
1932:UN/CEFACT
1839:hazardous
1819:authority
1677:Sri Lanka
1642:Palestine
1602:Lithuania
1567:Indonesia
1552:Hong Kong
1472:Australia
1462:Argentina
1330:Religious
1118:Spahn tax
1113:Tobin tax
970:Pigouvian
888:Cigarette
861:Severance
794:Departure
602:Locations
555:Corporate
537:Smuggling
305:Economics
227:Tax shift
222:Deduction
212:Exemption
106:June 2013
65:"Customs"
4548:Abkhazia
4461:Kiribati
4420:Guernsey
4375:Slovenia
4370:Slovakia
4345:Portugal
4280:Agencies
4231:Germany
4187:Bulgaria
4101:Thailand
4051:Pakistan
4031:Mongolia
4026:Maldives
4021:Malaysia
3934:Mainland
3926:Cambodia
3860:Suriname
3840:Paraguay
3815:Honduras
3775:Dominica
3720:Barbados
3698:Americas
3689:Zimbabwe
3664:Tanzania
3514:Ethiopia
3494:Djibouti
3454:Cameroon
3439:Botswana
2931:cite web
2568:See also
1944:Security
1890:Taxation
1873:Overview
1859:security
1855:taxation
1831:the flow
1697:Tanzania
1662:Portugal
1637:Pakistan
1517:Colombia
1497:Bulgaria
1362:Leibzoll
1239:Academic
1232:Research
1055:Windfall
995:Turnover
975:Property
925:Georgist
871:Stumpage
866:Steering
851:Landfill
831:Dividend
755:Aviation
745:Per unit
740:Indirect
431:Tax lien
367:Tax rate
346:Theories
200:Flat tax
163:Policies
137:Taxation
4679:Customs
4587:Defunct
4553:Artsakh
4511:Vanuatu
4439:Oceania
4400:Ukraine
4350:Romania
4315:Moldova
4272:Ireland
4267:Iceland
4262:Hungary
4227:Georgia
4217:Finland
4212:Estonia
4207:Denmark
4192:Croatia
4177:Belgium
4172:Belarus
4162:Austria
4157:Armenia
4152:Andorra
4147:Albania
4126:Vietnam
4036:Myanmar
4016:Lebanon
3906:Bahrain
3880:Uruguay
3820:Jamaica
3795:Grenada
3785:Ecuador
3730:Bolivia
3715:Bahamas
3674:Tunisia
3639:Somalia
3624:Senegal
3609:Nigeria
3599:Namibia
3589:Morocco
3554:Liberia
3549:Lesotho
3509:Eritrea
3474:Comoros
3449:Burundi
3424:Algeria
2525:Kinsale
2455:Uruguay
2198:Ukraine
2161:Romania
2147:Germany
1961:customs
1954:Finnish
1939:before.
1843:tariffs
1827:tariffs
1815:Customs
1717:Uruguay
1617:Namibia
1612:Morocco
1577:Ireland
1557:Iceland
1542:Germany
1532:Finland
1527:Denmark
1522:Croatia
1467:Armenia
1457:Algeria
1452:Albania
1099:(CCCTB)
965:Payroll
920:General
913:Tobacco
883:Alcohol
819:Tourist
765:Landing
497:General
232:Tax cut
190:Tax law
90:scholar
4558:Kosovo
4506:Tuvalu
4425:Jersey
4395:Turkey
4385:Sweden
4365:Serbia
4355:Russia
4340:Poland
4335:Norway
4292:Latvia
4276:Italy
4257:Greece
4222:France
4197:Cyprus
4140:Europe
4001:Kuwait
3981:Jordan
3971:Israel
3930:China
3921:Brunei
3916:Bhutan
3835:Panama
3825:Mexico
3805:Guyana
3753:Agency
3740:Canada
3735:Brazil
3725:Belize
3684:Zambia
3679:Uganda
3614:Rwanda
3569:Malawi
3534:Guinea
3429:Angola
3417:Africa
2527:(1788)
2219:Canada
2124:Europe
2076:Canada
1957:police
1900:tariff
1861:, and
1851:export
1847:import
1823:agency
1817:is an
1692:Taiwan
1682:Sweden
1667:Russia
1657:Poland
1632:Norway
1582:Israel
1547:Greece
1537:France
1507:Canada
1492:Brazil
1487:Bhutan
1382:Kharaj
1290:(ITEP)
1193:Export
1188:Import
1183:Tariff
1173:Custom
1065:Wealth
990:Surtax
985:Single
960:Luxury
945:Income
878:Excise
841:Carbon
735:Direct
622:(OFCs)
575:(BEPS)
287:Unions
217:Credit
92:
85:
78:
71:
63:
4689:Types
4501:Tonga
4491:Samoa
4481:Palau
4471:Nauru
4380:Spain
4310:Malta
4131:Yemen
4086:Syria
4066:Qatar
4041:Nepal
3976:Japan
3951:India
3944:Macau
3810:Haiti
3745:Chile
3654:Sudan
3604:Niger
3559:Libya
3544:Kenya
3529:Ghana
3519:Gabon
3499:Egypt
3434:Benin
3012:(PDF)
2869:(PDF)
2862:(PDF)
2762:(PDF)
2702:(PDF)
2415:2028
2401:2027
2387:2026
2373:2025
2359:2024
2345:2023
2331:2022
2317:2021
2303:2020
2289:2019
2275:2018
2261:2017
2253:Year
2175:Italy
1916:ports
1835:goods
1607:Malta
1592:Japan
1587:Italy
1562:India
1512:China
1397:Zakat
1392:Nisab
1387:Khums
1377:Jizya
1352:Tithe
1347:Teind
1308:(TJN)
1294:Oxfam
1166:Trade
809:Stamp
804:Sales
799:Hotel
728:Types
97:JSTOR
83:books
4456:Fiji
4245:ZOLL
4046:Oman
4011:Laos
3966:Iraq
3961:Iran
3894:Asia
3845:Peru
3770:Cuba
3669:Togo
3574:Mali
3469:Chad
2962:2017
2937:link
2877:2017
2795:2020
2473:Asia
1971:The
1963:and
1952:The
1849:and
1647:Peru
1572:Iran
1314:(US)
1302:(US)
1296:(UK)
1178:Duty
1033:Toll
1028:GNSS
1024:Road
1019:Fuel
930:Gift
898:Meat
594:CAIA
372:Flat
69:news
4250:ZUZ
4240:ZKA
4235:ZFA
2667:doi
2036:).
1904:tax
1902:or
1833:of
1821:or
1502:BVI
1009:fee
1000:Use
903:Sin
893:Fat
52:by
4713::
3343:.
3319:.
3295:.
3271:.
3247:.
3223:.
3199:.
3175:.
3151:.
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2953:.
2933:}}
2929:{{
2832:.
2770:^
2716:^
2681:^
2661:.
2657:.
2618:.
2421:58
2407:56
2393:54
2379:52
2365:51
2351:49
2337:47
2323:46
2309:43
2295:41
2281:38
2267:35
2078:,
2074:,
2059:,
1959:,
1865:.
1857:,
3401:e
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3257:.
3233:.
3209:.
3185:.
3161:.
3134:.
3120:.
3099:.
3074:.
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3034:.
2996:.
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2939:)
2925:.
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2879:.
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2818:.
2797:.
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2727:.
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