2068:
156:
1808:
1820:
2536:
2084:
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.
2476:
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.
1894:
1965:
1764:
43:
1752:
2032:
2550:
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
2515:
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
2475:
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
2047:
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
2083:
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
2003:
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
2122:
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
1884:
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.
2484:
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
2466:
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
2118:(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.
2043:
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
2467:
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.
2059:. 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.
3494:
3479:
3499:
3900:
2048:
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 /
1954:
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
2044:
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.
2209:
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.
3634:
3880:
2450:
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.
4345:
3534:
3449:
3484:
4521:
3604:
4136:
4071:
4481:
4390:
3509:
4563:
3941:
3795:
4578:
4272:
4187:
3519:
4320:
4277:
3885:
3865:
3720:
1100:
1946:, 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
4617:
4496:
4476:
4385:
3976:
3684:
4192:
3554:
3459:
4217:
4121:
3936:
3805:
3504:
3188:
4511:
4466:
3780:
3614:
3594:
3579:
3474:
4046:
4016:
3931:
3870:
3855:
3845:
4212:
3895:
3825:
3649:
3469:
2249:
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.
4588:
3689:
3639:
3489:
3439:
2226:. 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.
4671:
4593:
4516:
4506:
4001:
3785:
3760:
3549:
4547:
4101:
3735:
3619:
4526:
4141:
3815:
3740:
3589:
3524:
4360:
4081:
3981:
3790:
2173:
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.
4335:
3850:
3810:
3800:
4568:
4202:
4021:
3991:
2774:
4501:
4471:
4380:
4177:
3830:
2223:
4307:
4006:
3529:
2446:
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
4086:
3916:
1995:
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
3996:
3644:
4111:
3609:
2131:
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.
3126:
3745:
3674:
3664:
2462:. 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
2201:
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.
2123:
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.
4325:
4051:
3514:
3444:
3921:
3569:
3564:
3464:
4041:
3820:
3699:
3539:
2754:
2012:
authorities normally check for appropriate documentation, verify that a person is entitled to enter the country, apprehend people wanted by domestic or international
4242:
4146:
3669:
3574:
3860:
4632:
3835:
4486:
4222:
2803:
4197:
3971:
2152:. This includes customs duties and restrictions. Customs tax typically applies from €22 to €150. For more information, see regulations of each member state.
2551:
are recognized for their work. Several agencies also hold events for the public where they explain their jobs and responsibilities in a transparent manner.
4375:
4167:
3875:
2927:
2874:
4637:
4237:
2824:
2655:
2023:
Framework of Standards to Secure and Facilitate Global Trade (SAFE), which has had five editions in 2005, 2007, 2010, 2012, and 2018, respectively.
4573:
4440:
3725:
4295:
1446:
4425:
4106:
2589:
1823:
4704:
4330:
3415:
2952:
2561:
2023, the chosen theme was 'Nurturing the Next Generation: Promoting a Culture of Knowledge-sharing and Professional Pride in Customs'.
2704:
Chowdhury, F. L. (1992) Evasion of Customs Duty in Bangladesh, unpublished MBA dissertation submitted to Monash University, Australia.
3954:
3768:
2499:
1857:
items, into and out of a country. Traditionally, customs has been considered as the fiscal subject that charges customs duties (i.e.
1303:
3959:
2845:
4162:
2906:
1168:
1163:
3840:
604:
4711:
1517:
1110:
331:
3332:
3308:
3284:
3260:
2990:
599:
4126:
4265:
3212:
3061:
4430:
4182:
2966:
1717:
898:
4684:
3966:
2455:
1999:
have been widely implemented for the aims of preventing risk identification. At airports today, customs functions as the
1869:. In recent decades, the views on the functions of customs have considerably expanded and now covers three basic issues:
1592:
4742:
4036:
3890:
2258:
2072:
1794:
1657:
780:
292:
2564:
2022, the chosen theme was 'Customs Digital Transformation by Embracing a Data Culture and Building a Data Ecosystem'.
1922:
on the importation or, at times, exportation of goods. Commercial goods not yet cleared through customs are held in a
107:
4370:
3949:
3356:
2246:
1118:
866:
126:
79:
4622:
4583:
4355:
3454:
3101:
1898:
583:
2554:
Each year, at the end of January is celebrated the International Customs Day with a particular theme, as follows:
4207:
4031:
2512:
765:
361:
17:
2567:
2021, the chosen theme was 'Customs bolstering Recovery, Renewal and Resilience for a sustainable supply chain'.
2187:
Customs may be very strict, especially for goods shipped from anywhere outside the EU. Up to €10 goods/package.
2067:
4415:
4405:
4340:
4315:
3408:
2793:
Chowdhury, F. L. (2006) Corrupt bureaucracy and privatization of Customs in Bangladesh, Pathok Samabesh, Dhaka.
2714:
2219:
2156:
1722:
1441:
86:
64:
4663:
4116:
4056:
3755:
3659:
3654:
2240:
1727:
686:
155:
3236:
2931:
2881:
2149:
2102:
do not officially operate a red and green channel system; however, some airports have adopted this layout.
1425:
716:
3041:
4491:
3599:
1667:
1637:
93:
2458:" on imports of goods, being 3% on average. The duty is levied at the time of import and is paid by the
4747:
4609:
4542:
4410:
3704:
3679:
3164:
3147:
2611:
2020:
1812:
1048:
520:
4737:
4694:
4365:
4350:
4131:
3773:
3750:
3401:
2182:
1819:
1095:
673:
630:
481:
336:
185:
2671:"The modern trends of the foreign trade policy implementation: Implications for customs regulations"
2570:
2020, the chosen theme was 'Customs fostering Sustainability for People, Prosperity and the Planet'.
2535:
75:
4172:
3694:
3629:
3624:
3584:
3127:"Customs: Government raises tax free limit from U$ S300 to U$ S500 for imported goods (in Spanish)"
1687:
1105:
589:
60:
31:
4732:
4461:
4420:
4400:
3730:
3559:
3544:
2005:
1702:
1642:
1153:
1148:
770:
651:
302:
53:
4435:
4282:
4026:
3024:
1787:
1612:
1497:
1492:
1088:
667:
486:
3081:
2019:
The most complete guidelines for customs security functions implementation is provided in the
1807:
4689:
4653:
4287:
4227:
4061:
4011:
2967:"The single administrative document (SAD) - Taxation and customs union - European Commission"
2605:
2055:
There has, however, been some speed bumps when transitioning customs over from the public to
1692:
1617:
1582:
1567:
1487:
1477:
721:
641:
636:
557:
4260:
3986:
2218:
Ukraine has had 5 reforms of its customs authorities. The recent one, in 2019, reorganized
2168:
1988:
1980:
1712:
1677:
1652:
1532:
1512:
679:
356:
217:
3002:
1893:
8:
4627:
2853:
1846:
1732:
1632:
1627:
1572:
1557:
1547:
1542:
1537:
1482:
1472:
1467:
1451:
1321:
1267:
1070:
578:
2656:"International Convention on The Simplification and Harmonization of Customs Procedures"
2558:
2024, the chosen theme was 'Customs Engaging Traditional and New Partners with Purpose'.
4395:
4300:
3926:
2459:
2196:
2000:
1943:
1878:
1707:
1697:
1682:
1672:
1647:
1597:
1562:
1552:
1522:
1507:
1502:
1357:
1272:
1060:
1024:
945:
824:
542:
180:
2740:
4096:
4091:
4076:
2946:
1972:
1874:
1838:
1780:
1622:
1607:
1602:
1577:
1527:
1327:
1038:
990:
930:
846:
787:
499:
466:
272:
100:
3388:
2755:"Determining if a relative / friend who is missing is being held or detained by CBP"
2576:
2018, the chosen theme was 'A secure business environment for economic development'.
2573:
2019, the chosen theme was 'SMART borders for seamless Trade, Travel and Transport'.
4250:
4066:
2741:"UN/CEFACT. Recommendation No. 4 National Trade Facilitation Bodies. ECE/TRADE/425"
2682:
2594:
1927:
1662:
1587:
1193:
1158:
1138:
950:
918:
792:
646:
397:
2631:
4699:
4255:
4232:
2115:
1976:
1756:
1372:
1230:
1225:
960:
923:
834:
799:
701:
625:
461:
421:
387:
297:
287:
282:
277:
195:
3102:"Federation of International Trade Associations, country profile: United States"
2687:
2670:
2155:
For customs declarations in the EU and in Switzerland, Norway and Iceland, the "
2599:
2447:
2056:
2013:
2009:
1911:
1315:
1287:
1262:
1123:
965:
760:
696:
594:
532:
436:
431:
414:
392:
3393:
1950:“National Trade Facilitation Bodies”. According to its provisions (para. 14),
1910:
The traditional function of customs has been the assessment and collection of
4726:
2635:
2523:
to protect the border and the community from smuggling and illegal trade; and
2111:
2099:
2076:
2036:
1992:
1387:
1055:
980:
871:
804:
738:
706:
573:
515:
476:
456:
426:
341:
262:
257:
232:
222:
164:
1996:
1923:
1768:
1282:
1065:
1034:
1005:
985:
876:
861:
841:
755:
750:
552:
346:
315:
2516:
leading customs and excise institution globally" and has three missions:
2145:
2095:
1277:
1015:
975:
893:
829:
775:
711:
537:
527:
471:
351:
252:
247:
205:
190:
4645:
2485:
those values, tax is 50% of the value of all acquired goods summed up.
2463:
1382:
1352:
1235:
1220:
1143:
1075:
1043:
995:
970:
955:
856:
851:
819:
745:
451:
446:
267:
227:
173:
27:
Government agency which regulates the flow of goods and collects duties
3062:"Prohibited and Restricted Items – U.S. Customs and Border Protection"
2114:, travellers between EU countries do not have to pay customs duties.
2087:
1964:
1947:
1834:
1215:
1133:
1128:
814:
809:
620:
547:
237:
3105:
42:
1870:
1377:
1345:
1029:
1019:
940:
935:
908:
881:
691:
441:
382:
377:
210:
2110:
Airports in EU countries also have a blue channel. As the EU is a
2540:
2119:
1969:
1010:
913:
903:
242:
200:
2016:, and deny the entry of people deemed dangerous to the country.
2825:"Challenges of Privatizing Customs Affairs – Financial Tribune"
2091:
2031:
1915:
1866:
1862:
1858:
1854:
1842:
1751:
1397:
1208:
1203:
1198:
1000:
888:
2526:
to optimize state revenue in the field of customs and excise
1850:
1412:
1407:
1402:
1392:
1367:
1362:
1309:
1181:
3042:"Know Before You Visit – U.S. Customs and Border Protection"
2991:
5 STEPS TOWARDS TRANSPARENT CUSTOMS SERVICE, BY MAX NEFYODOV
3022:
2804:"How to find new customers by using import and export data"
1931:
1919:
147:
3383:
3082:"Penalties Program – U.S. Customs and Border Protection"
2907:"EUROPA - Taxation and Customs Union / Baggage controls"
2008:
authorities, under a variety of names and arrangements.
2875:"Customs regulations for travellers to and from Norway"
2715:"Transport Securities Administration – Budget Overview"
1853:, including animals, transports, personal effects, and
1112:
European Union Common Consolidated Corporate Tax Base
2004:into and out of a country is normally monitored by
67:. Unsourced material may be challenged and removed.
3159:
3157:
4724:
2789:
2787:
2700:
2698:
2134:
3423:
3154:
2579:Chosen theme for previous editions 2009 - 2018.
2539:Customs, Tolls or Duties of the Corporation of
2204:
3409:
3025:The Budget and Economic Outlook: 2018 to 2028
3023:Congressional Budget Office (April 9, 2018).
2784:
2695:
1788:
2530:
1942:A more recent objective of customs has been
2590:Customs Trade Partnership against Terrorism
2026:
1815:checks the luggage of an incoming traveler.
3416:
3402:
1795:
1781:
3357:"International Customs Day (2009 - 2018)"
2846:"Dual-Channel System (Customs Clearance)"
2686:
2500:Directorate General of Customs and Excise
2062:
1304:Institute on Taxation and Economic Policy
127:Learn how and when to remove this message
2534:
2066:
2030:
1963:
1892:
1841:in a country responsible for collecting
1818:
1806:
2668:
2148:is harmonized across Europe within the
14:
4725:
2951:: CS1 maint: archived copy as title (
2454:The United States imposes tariffs or "
1934:are usually recognized customs areas.
3397:
1937:
2735:
2733:
65:adding citations to reliable sources
36:
24:
3148:"Visi, Misi dan Fungsi Utama DJBC"
2259:U.S. Customs and Border Protection
2126:
2073:Sheremetyevo International Airport
2035:The customs-and-duty house at the
25:
4759:
3377:
2775:"WCO SAFE FRAMEWORK OF STANDARDS"
2730:
2520:to facilitate trade and industry;
2505:Direktorat Jenderal Bea dan Cukai
2247:Canada Customs and Revenue Agency
1119:Global minimum corporate tax rate
3495:Democratic Republic of the Congo
3333:"International Customs Day 2018"
3309:"International Customs Day 2019"
3285:"International Customs Day 2020"
3261:"International Customs Day 2021"
3237:"International Customs Day 2022"
2272:Predicted revenue (billion USD)
2252:
1899:US Customs and Border Protection
1762:
1750:
584:Base erosion and profit shifting
154:
41:
3349:
3325:
3301:
3277:
3253:
3229:
3205:
3181:
3140:
3119:
3094:
3074:
3054:
3034:
3016:
2995:
2984:
2959:
2920:
2899:
2880:. 19 March 2009. Archived from
2867:
2838:
2817:
2796:
2513:Ministry of Finance (Indonesia)
2229:
2105:
362:Optimal capital income taxation
52:needs additional citations for
4467:Federated States of Micronesia
3881:St. Vincent and the Grenadines
2767:
2747:
2707:
2662:
2648:
2624:
2157:Single Administrative Document
1930:, until processed. Authorized
1442:List of countries by tax rates
13:
1:
3003:"About the CBSA - What we do"
2617:
2264:Predicted US customs revenue
2245:In 2003, Canada replaced the
2241:Canada Border Services Agency
2135:Summary of basic custom rules
867:Natural resources consumption
3213:"World Customs Organization"
3189:"World Customs Organization"
2493:
2479:
2159:" (SAD) is used as a basis.
2150:European Union Customs Union
717:United States as a tax haven
7:
3505:CĂ´te d'Ivoire (Ivory Coast)
2688:10.26886/2524-101X.5.2018.2
2583:
2205:Czech Republic and Slovakia
1959:
1905:
1888:
1824:Vienna Convention road sign
10:
4764:
4543:World Customs Organization
4107:Republic of China (Taiwan)
3384:World Customs Organization
3104:. Fita.org. Archived from
2971:Taxation and customs union
2909:. Ec.europa.eu. 2007-02-21
2612:World Customs Organization
2511:or DJBC), works under the
2470:
2256:
2238:
2213:
2194:
2180:
2176:
2166:
2162:
2050:Freedom of Information Act
2021:World Customs Organization
1813:Amsterdam Airport Schiphol
631:Offshore financial centres
521:Repatriation tax avoidance
29:
4743:Export and import control
4680:
4602:
4556:
4535:
4454:
4155:
3909:
3713:
3432:
2548:International Customs Day
2531:International Customs Day
2430:
2416:
2402:
2388:
2374:
2360:
2346:
2332:
2318:
2304:
2290:
2276:
2271:
2268:
2234:
2183:Financial Guard (Romania)
2139:
1991:terrorist attacks in the
1096:Financial transaction tax
186:Property tax equalization
3480:Central African Republic
2190:
2071:Customs control zone at
2027:Privatization of customs
1983:working together in 2006
1447:Tax revenue to GDP ratio
1106:Currency transaction tax
687:Liechtenstein tax affair
32:Customs (disambiguation)
2669:Kormych, Borys (2018).
2488:
1154:Permanent establishment
1149:Exchange of Information
652:Financial Secrecy Index
303:Medical savings account
4700:Law enforcement agency
4198:Bosnia and Herzegovina
2544:
2080:
2063:Red and green channels
2040:
1984:
1957:
1902:
1827:
1816:
1049:Vehicle miles traveled
668:Ireland as a tax haven
482:Private tax collection
4654:HM Customs and Excise
4426:Akrotiri and Dhekelia
3635:SĂŁo TomĂ© and PrĂncipe
3500:Republic of the Congo
3030:(Report). p. 72.
2606:World Customs Journal
2538:
2224:State Customs Service
2070:
2034:
1967:
1952:
1896:
1861:) and other taxes on
1822:
1811:A customs officer in
1810:
722:Panama as a tax haven
674:Ireland v. Commission
642:Conduit and sink OFCs
637:Offshore magic circle
558:Unreported employment
4132:United Arab Emirates
2220:State Fiscal Service
2169:Bundeszollverwaltung
1845:and for controlling
1718:United Arab Emirates
1460:Individual Countries
1169:Foreign revenue rule
961:Inheritance (estate)
680:Leprechaun economics
61:improve this article
30:For other uses, see
4712:Intelligence agency
3886:Trinidad and Tobago
3866:St. Kitts and Nevis
3721:Antigua and Barbuda
2265:
1757:Business portal
1452:Tax rates in Europe
1322:Tax Justice Network
1268:Dhammika Dharmapala
771:Airport improvement
579:Transfer mispricing
370:Distribution of Tax
142:Part of a series on
3796:Dominican Republic
2545:
2460:importer of record
2263:
2197:Guardia di Finanza
2081:
2041:
2001:point of no return
1989:September 11, 2001
1985:
1944:trade facilitation
1938:Trade facilitation
1903:
1879:trade facilitation
1828:
1817:
1358:Eight per thousand
1273:James R. Hines Jr.
1164:European Union FTT
181:Government revenue
4748:International law
4720:
4719:
3520:Equatorial Guinea
3165:"timeanddate.com"
2444:
2443:
1926:, often called a
1805:
1804:
1740:
1739:
1336:
1335:
1328:Tax Policy Center
1071:Negative (income)
847:Environmental tax
729:
728:
647:Financial centres
467:Tax investigation
405:
404:
273:Tax harmonization
137:
136:
129:
111:
16:(Redirected from
4755:
4738:Customs services
4668:
4658:
4650:
4614:
4502:Papua New Guinea
4482:Marshall Islands
3425:Customs services
3418:
3411:
3404:
3395:
3394:
3371:
3370:
3368:
3367:
3353:
3347:
3346:
3344:
3343:
3329:
3323:
3322:
3320:
3319:
3305:
3299:
3298:
3296:
3295:
3281:
3275:
3274:
3272:
3271:
3257:
3251:
3250:
3248:
3247:
3233:
3227:
3226:
3224:
3223:
3209:
3203:
3202:
3200:
3199:
3185:
3179:
3178:
3176:
3175:
3161:
3152:
3151:
3144:
3138:
3137:
3135:
3134:
3123:
3117:
3116:
3114:
3113:
3098:
3092:
3091:
3089:
3088:
3078:
3072:
3071:
3069:
3068:
3058:
3052:
3051:
3049:
3048:
3038:
3032:
3031:
3029:
3020:
3014:
3013:
3011:
3010:
2999:
2993:
2988:
2982:
2981:
2979:
2977:
2963:
2957:
2956:
2950:
2942:
2940:
2939:
2930:. Archived from
2924:
2918:
2917:
2915:
2914:
2903:
2897:
2896:
2894:
2892:
2887:on 19 March 2009
2886:
2879:
2871:
2865:
2864:
2862:
2861:
2852:. Archived from
2842:
2836:
2835:
2833:
2832:
2821:
2815:
2814:
2812:
2810:
2800:
2794:
2791:
2782:
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2779:
2771:
2765:
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2762:
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2751:
2745:
2744:
2737:
2728:
2727:
2725:
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2719:
2711:
2705:
2702:
2693:
2692:
2690:
2666:
2660:
2659:
2652:
2646:
2645:
2643:
2642:
2628:
2595:Duty (economics)
2439:
2438:
2425:
2424:
2411:
2410:
2397:
2396:
2383:
2382:
2369:
2368:
2355:
2354:
2341:
2340:
2327:
2326:
2313:
2312:
2299:
2298:
2285:
2284:
2266:
2262:
1797:
1790:
1783:
1769:Money portal
1767:
1766:
1765:
1755:
1754:
1431:
1430:
1252:
1251:
1159:Transfer pricing
1139:Tax equalization
1113:
1056:Corporate profit
692:Luxembourg Leaks
626:Corporate havens
505:
504:
321:
320:
158:
139:
138:
132:
125:
121:
118:
112:
110:
69:
45:
37:
21:
4763:
4762:
4758:
4757:
4756:
4754:
4753:
4752:
4723:
4722:
4721:
4716:
4676:
4666:
4656:
4648:
4642:United Kingdom
4628:Imperial France
4612:
4598:
4579:Northern Cyprus
4552:
4531:
4512:Solomon Islands
4450:
4346:North Macedonia
4151:
3905:
3709:
3428:
3422:
3380:
3375:
3374:
3365:
3363:
3355:
3354:
3350:
3341:
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3330:
3326:
3317:
3315:
3307:
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3293:
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3282:
3278:
3269:
3267:
3259:
3258:
3254:
3245:
3243:
3235:
3234:
3230:
3221:
3219:
3211:
3210:
3206:
3197:
3195:
3187:
3186:
3182:
3173:
3171:
3169:www.timeanddate
3163:
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3155:
3146:
3145:
3141:
3132:
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3120:
3111:
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3075:
3066:
3064:
3060:
3059:
3055:
3046:
3044:
3040:
3039:
3035:
3027:
3021:
3017:
3008:
3006:
3001:
3000:
2996:
2989:
2985:
2975:
2973:
2965:
2964:
2960:
2944:
2943:
2937:
2935:
2928:"Archived copy"
2926:
2925:
2921:
2912:
2910:
2905:
2904:
2900:
2890:
2888:
2884:
2877:
2873:
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2808:
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2797:
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2708:
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2328:
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2323:
2314:
2310:
2309:
2300:
2296:
2295:
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2282:
2281:
2261:
2255:
2243:
2237:
2232:
2216:
2207:
2199:
2193:
2185:
2179:
2171:
2165:
2142:
2137:
2129:
2127:Red point phone
2120:Luggage tickets
2116:Value-added tax
2108:
2079:, February 2019
2065:
2029:
2014:arrest warrants
1962:
1940:
1908:
1901:boarding a ship
1891:
1801:
1763:
1761:
1749:
1742:
1741:
1428:
1418:
1417:
1373:Fiscus Judaicus
1348:
1338:
1337:
1296:Advocacy groups
1249:
1241:
1240:
1231:Trade agreement
1226:Free-trade zone
1184:
1174:
1173:
1111:
1091:
1081:
1080:
741:
731:
730:
702:Paradise Papers
543:Debtors' prison
502:
492:
491:
462:Tax preparation
422:Revenue service
417:
407:
406:
318:
308:
307:
288:Double taxation
283:Tax withholding
278:Tax competition
196:Non-tax revenue
176:
133:
122:
116:
113:
70:
68:
58:
46:
35:
28:
23:
22:
18:Customs service
15:
12:
11:
5:
4761:
4751:
4750:
4745:
4740:
4735:
4733:Customs duties
4718:
4717:
4715:
4714:
4709:
4708:
4707:
4697:
4692:
4687:
4681:
4678:
4677:
4675:
4674:
4669:
4661:
4660:
4659:
4651:
4640:
4635:
4630:
4625:
4623:Imperial China
4620:
4618:Czechoslovakia
4615:
4606:
4604:
4600:
4599:
4597:
4596:
4591:
4586:
4581:
4576:
4571:
4566:
4560:
4558:
4557:Non-recognized
4554:
4553:
4551:
4550:
4548:European Union
4545:
4539:
4537:
4533:
4532:
4530:
4529:
4524:
4519:
4514:
4509:
4504:
4499:
4494:
4489:
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4479:
4474:
4469:
4464:
4458:
4456:
4452:
4451:
4449:
4448:
4445:
4444:
4443:
4438:
4433:
4428:
4421:United Kingdom
4418:
4413:
4408:
4403:
4398:
4393:
4388:
4383:
4378:
4373:
4368:
4363:
4358:
4353:
4348:
4343:
4338:
4333:
4328:
4323:
4318:
4313:
4310:
4305:
4304:
4303:
4298:
4290:
4285:
4280:
4275:
4270:
4269:
4268:
4263:
4258:
4253:
4245:
4240:
4235:
4230:
4225:
4220:
4218:Czech Republic
4215:
4210:
4205:
4200:
4195:
4190:
4185:
4180:
4175:
4170:
4165:
4159:
4157:
4153:
4152:
4150:
4149:
4144:
4139:
4134:
4129:
4124:
4119:
4114:
4109:
4104:
4099:
4094:
4089:
4084:
4079:
4074:
4069:
4064:
4059:
4054:
4049:
4044:
4039:
4034:
4029:
4024:
4019:
4014:
4009:
4004:
3999:
3994:
3989:
3984:
3979:
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3969:
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3957:
3952:
3944:
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3893:
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3813:
3808:
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3798:
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3507:
3502:
3497:
3492:
3487:
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3477:
3472:
3467:
3462:
3457:
3452:
3447:
3442:
3436:
3434:
3430:
3429:
3421:
3420:
3413:
3406:
3398:
3392:
3391:
3386:
3379:
3378:External links
3376:
3373:
3372:
3361:www.wcoomd.org
3348:
3337:www.wcoomd.org
3324:
3313:www.wcoomd.org
3300:
3289:www.wcoomd.org
3276:
3265:www.wcoomd.org
3252:
3241:www.wcoomd.org
3228:
3217:www.wcoomd.org
3204:
3193:www.wcoomd.org
3180:
3153:
3139:
3118:
3093:
3073:
3053:
3033:
3015:
2994:
2983:
2958:
2919:
2898:
2866:
2837:
2827:. 28 July 2015
2816:
2795:
2783:
2766:
2746:
2729:
2706:
2694:
2661:
2647:
2622:
2621:
2619:
2616:
2615:
2614:
2609:
2602:
2600:Port authority
2597:
2592:
2585:
2582:
2581:
2580:
2577:
2574:
2571:
2568:
2565:
2562:
2559:
2532:
2529:
2528:
2527:
2524:
2521:
2498:Main article:
2495:
2492:
2490:
2487:
2481:
2478:
2472:
2469:
2456:customs duties
2448:public service
2442:
2441:
2434:
2432:
2428:
2427:
2420:
2418:
2414:
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2406:
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2306:
2302:
2301:
2294:
2292:
2288:
2287:
2280:
2278:
2274:
2273:
2270:
2257:Main article:
2254:
2251:
2239:Main article:
2236:
2233:
2231:
2228:
2215:
2212:
2206:
2203:
2195:Main article:
2192:
2189:
2181:Main article:
2178:
2175:
2167:Main article:
2164:
2161:
2141:
2138:
2136:
2133:
2128:
2125:
2107:
2104:
2064:
2061:
2057:private sector
2028:
2025:
2010:Border control
1961:
1958:
1939:
1936:
1912:customs duties
1907:
1904:
1897:Officers from
1890:
1887:
1803:
1802:
1800:
1799:
1792:
1785:
1777:
1774:
1773:
1772:
1771:
1759:
1744:
1743:
1738:
1737:
1736:
1735:
1730:
1725:
1723:United Kingdom
1720:
1715:
1710:
1705:
1700:
1695:
1690:
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1454:
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1436:
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1429:
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1420:
1419:
1416:
1415:
1410:
1405:
1400:
1395:
1390:
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1380:
1375:
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1355:
1349:
1344:
1343:
1340:
1339:
1334:
1333:
1332:
1331:
1325:
1319:
1316:Tax Foundation
1313:
1307:
1298:
1297:
1293:
1292:
1291:
1290:
1288:Gabriel Zucman
1285:
1280:
1275:
1270:
1265:
1263:Mihir A. Desai
1257:
1256:
1250:
1247:
1246:
1243:
1242:
1239:
1238:
1233:
1228:
1223:
1218:
1213:
1212:
1211:
1206:
1196:
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1185:
1180:
1179:
1176:
1175:
1172:
1171:
1166:
1161:
1156:
1151:
1146:
1141:
1136:
1131:
1126:
1124:Robin Hood tax
1121:
1116:
1108:
1103:
1098:
1092:
1087:
1086:
1083:
1082:
1079:
1078:
1073:
1068:
1063:
1061:Excess profits
1058:
1053:
1052:
1051:
1046:
1041:
1032:
1027:
1013:
1008:
1003:
998:
993:
988:
983:
978:
973:
968:
963:
958:
953:
948:
946:Gross receipts
943:
938:
933:
928:
927:
926:
921:
916:
911:
906:
901:
896:
886:
885:
884:
879:
874:
869:
864:
859:
854:
844:
839:
838:
837:
832:
827:
822:
817:
812:
807:
797:
796:
795:
785:
784:
783:
778:
773:
763:
758:
753:
748:
742:
737:
736:
733:
732:
727:
726:
725:
724:
719:
714:
709:
704:
699:
697:Offshore Leaks
694:
689:
684:
683:
682:
677:
662:
661:
660:Major examples
657:
656:
655:
654:
649:
644:
639:
634:
628:
623:
615:
614:
610:
609:
608:
607:
602:
597:
595:Dutch Sandwich
592:
587:
581:
576:
568:
567:
563:
562:
561:
560:
555:
550:
545:
540:
535:
533:Tax resistance
530:
525:
524:
523:
510:
509:
503:
498:
497:
494:
493:
490:
489:
484:
479:
474:
469:
464:
459:
454:
449:
444:
439:
437:Taxable income
434:
432:Tax assessment
429:
424:
418:
413:
412:
409:
408:
403:
402:
401:
400:
395:
390:
385:
380:
372:
371:
367:
366:
365:
364:
359:
354:
349:
344:
339:
334:
326:
325:
324:General Theory
319:
314:
313:
310:
309:
306:
305:
300:
295:
293:Representation
290:
285:
280:
275:
270:
265:
260:
255:
250:
245:
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220:
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177:
172:
171:
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159:
151:
150:
144:
143:
135:
134:
49:
47:
40:
26:
9:
6:
4:
3:
2:
4760:
4749:
4746:
4744:
4741:
4739:
4736:
4734:
4731:
4730:
4728:
4713:
4710:
4706:
4703:
4702:
4701:
4698:
4696:
4693:
4691:
4688:
4686:
4683:
4682:
4679:
4673:
4670:
4665:
4664:United States
4662:
4655:
4652:
4647:
4644:
4643:
4641:
4639:
4636:
4634:
4631:
4629:
4626:
4624:
4621:
4619:
4616:
4611:
4608:
4607:
4605:
4601:
4595:
4592:
4590:
4589:South Ossetia
4587:
4585:
4582:
4580:
4577:
4575:
4572:
4570:
4567:
4565:
4562:
4561:
4559:
4555:
4549:
4546:
4544:
4541:
4540:
4538:
4536:International
4534:
4528:
4525:
4523:
4520:
4518:
4515:
4513:
4510:
4508:
4505:
4503:
4500:
4498:
4495:
4493:
4490:
4488:
4485:
4483:
4480:
4478:
4475:
4473:
4470:
4468:
4465:
4463:
4460:
4459:
4457:
4453:
4446:
4442:
4439:
4437:
4434:
4432:
4429:
4427:
4424:
4423:
4422:
4419:
4417:
4414:
4412:
4409:
4407:
4404:
4402:
4399:
4397:
4394:
4392:
4389:
4387:
4384:
4382:
4379:
4377:
4374:
4372:
4369:
4367:
4364:
4362:
4359:
4357:
4354:
4352:
4349:
4347:
4344:
4342:
4339:
4337:
4334:
4332:
4329:
4327:
4324:
4322:
4319:
4317:
4314:
4312:Liechtenstein
4311:
4309:
4306:
4302:
4299:
4297:
4294:
4293:
4291:
4289:
4286:
4284:
4281:
4279:
4276:
4274:
4271:
4267:
4264:
4262:
4259:
4257:
4254:
4252:
4249:
4248:
4246:
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4239:
4236:
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4209:
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4179:
4176:
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4166:
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4161:
4160:
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4154:
4148:
4145:
4143:
4140:
4138:
4135:
4133:
4130:
4128:
4125:
4123:
4120:
4118:
4115:
4113:
4110:
4108:
4105:
4103:
4100:
4098:
4095:
4093:
4090:
4088:
4085:
4083:
4080:
4078:
4075:
4073:
4070:
4068:
4065:
4063:
4060:
4058:
4055:
4053:
4050:
4048:
4045:
4043:
4040:
4038:
4035:
4033:
4030:
4028:
4025:
4023:
4020:
4018:
4015:
4013:
4010:
4008:
4005:
4003:
4000:
3998:
3995:
3993:
3990:
3988:
3985:
3983:
3980:
3978:
3975:
3973:
3970:
3968:
3965:
3961:
3958:
3956:
3953:
3951:
3948:
3947:
3945:
3943:
3940:
3938:
3935:
3933:
3930:
3928:
3925:
3923:
3920:
3918:
3915:
3914:
3912:
3908:
3902:
3899:
3897:
3894:
3892:
3891:United States
3889:
3887:
3884:
3882:
3879:
3877:
3874:
3872:
3869:
3867:
3864:
3862:
3859:
3857:
3854:
3852:
3849:
3847:
3844:
3842:
3839:
3837:
3834:
3832:
3829:
3827:
3824:
3822:
3819:
3817:
3814:
3812:
3809:
3807:
3804:
3802:
3799:
3797:
3794:
3792:
3789:
3787:
3784:
3782:
3779:
3775:
3772:
3770:
3767:
3766:
3764:
3762:
3759:
3757:
3754:
3752:
3749:
3747:
3744:
3742:
3739:
3737:
3734:
3732:
3729:
3727:
3724:
3722:
3719:
3718:
3716:
3712:
3706:
3703:
3701:
3698:
3696:
3693:
3691:
3688:
3686:
3683:
3681:
3678:
3676:
3673:
3671:
3668:
3666:
3663:
3661:
3658:
3656:
3653:
3651:
3648:
3646:
3643:
3641:
3638:
3636:
3633:
3631:
3628:
3626:
3623:
3621:
3618:
3616:
3613:
3611:
3608:
3606:
3603:
3601:
3598:
3596:
3593:
3591:
3588:
3586:
3583:
3581:
3578:
3576:
3573:
3571:
3568:
3566:
3563:
3561:
3558:
3556:
3555:Guinea-Bissau
3553:
3551:
3548:
3546:
3543:
3541:
3538:
3536:
3533:
3531:
3528:
3526:
3523:
3521:
3518:
3516:
3513:
3511:
3508:
3506:
3503:
3501:
3498:
3496:
3493:
3491:
3488:
3486:
3483:
3481:
3478:
3476:
3473:
3471:
3468:
3466:
3463:
3461:
3458:
3456:
3453:
3451:
3448:
3446:
3443:
3441:
3438:
3437:
3435:
3431:
3426:
3419:
3414:
3412:
3407:
3405:
3400:
3399:
3396:
3390:
3387:
3385:
3382:
3381:
3362:
3358:
3352:
3338:
3334:
3328:
3314:
3310:
3304:
3290:
3286:
3280:
3266:
3262:
3256:
3242:
3238:
3232:
3218:
3214:
3208:
3194:
3190:
3184:
3170:
3166:
3160:
3158:
3149:
3143:
3129:. infobae.com
3128:
3122:
3108:on 2012-01-04
3107:
3103:
3097:
3083:
3077:
3063:
3057:
3043:
3037:
3026:
3019:
3004:
2998:
2992:
2987:
2972:
2968:
2962:
2954:
2948:
2934:on 2007-03-28
2933:
2929:
2923:
2908:
2902:
2883:
2876:
2870:
2856:on 2015-09-06
2855:
2851:
2847:
2841:
2826:
2820:
2805:
2799:
2790:
2788:
2776:
2770:
2756:
2750:
2742:
2736:
2734:
2716:
2710:
2701:
2699:
2689:
2684:
2680:
2676:
2672:
2665:
2657:
2651:
2637:
2636:WordReference
2633:
2627:
2623:
2613:
2610:
2608:
2607:
2603:
2601:
2598:
2596:
2593:
2591:
2588:
2587:
2578:
2575:
2572:
2569:
2566:
2563:
2560:
2557:
2556:
2555:
2552:
2549:
2542:
2537:
2525:
2522:
2519:
2518:
2517:
2514:
2510:
2507:(abbreviated
2506:
2502:
2501:
2486:
2477:
2468:
2465:
2461:
2457:
2452:
2449:
2433:
2429:
2419:
2415:
2405:
2401:
2391:
2387:
2377:
2373:
2363:
2359:
2349:
2345:
2335:
2331:
2321:
2317:
2307:
2303:
2293:
2289:
2279:
2275:
2267:
2260:
2253:United States
2250:
2248:
2242:
2227:
2225:
2221:
2211:
2202:
2198:
2188:
2184:
2174:
2170:
2160:
2158:
2153:
2151:
2147:
2132:
2124:
2121:
2117:
2113:
2112:customs union
2103:
2101:
2100:United States
2097:
2093:
2089:
2085:
2078:
2077:Moscow Oblast
2074:
2069:
2060:
2058:
2053:
2051:
2045:
2038:
2037:port of Haifa
2033:
2024:
2022:
2017:
2015:
2011:
2007:
2002:
1998:
1997:supply chains
1994:
1993:United States
1990:
1982:
1978:
1974:
1971:
1966:
1956:
1951:
1949:
1945:
1935:
1933:
1929:
1925:
1921:
1917:
1914:, which is a
1913:
1900:
1895:
1886:
1882:
1880:
1876:
1872:
1868:
1864:
1860:
1856:
1852:
1848:
1844:
1840:
1836:
1832:
1825:
1821:
1814:
1809:
1798:
1793:
1791:
1786:
1784:
1779:
1778:
1776:
1775:
1770:
1760:
1758:
1753:
1748:
1747:
1746:
1745:
1734:
1731:
1729:
1728:United States
1726:
1724:
1721:
1719:
1716:
1714:
1711:
1709:
1706:
1704:
1701:
1699:
1696:
1694:
1691:
1689:
1686:
1684:
1681:
1679:
1676:
1674:
1671:
1669:
1666:
1664:
1661:
1659:
1656:
1654:
1651:
1649:
1646:
1644:
1641:
1639:
1636:
1634:
1631:
1629:
1626:
1624:
1621:
1619:
1616:
1614:
1611:
1609:
1606:
1604:
1601:
1599:
1596:
1594:
1591:
1589:
1586:
1584:
1581:
1579:
1576:
1574:
1571:
1569:
1566:
1564:
1561:
1559:
1556:
1554:
1551:
1549:
1546:
1544:
1541:
1539:
1536:
1534:
1531:
1529:
1526:
1524:
1521:
1519:
1516:
1514:
1511:
1509:
1506:
1504:
1501:
1499:
1496:
1494:
1491:
1489:
1486:
1484:
1481:
1479:
1476:
1474:
1471:
1469:
1466:
1465:
1464:
1463:
1459:
1458:
1453:
1450:
1448:
1445:
1443:
1440:
1439:
1438:
1437:
1434:All Countries
1433:
1432:
1427:
1422:
1421:
1414:
1411:
1409:
1406:
1404:
1401:
1399:
1396:
1394:
1391:
1389:
1388:Tolerance tax
1386:
1384:
1381:
1379:
1376:
1374:
1371:
1369:
1366:
1364:
1361:
1359:
1356:
1354:
1351:
1350:
1347:
1342:
1341:
1329:
1326:
1323:
1320:
1317:
1314:
1311:
1308:
1305:
1302:
1301:
1300:
1299:
1295:
1294:
1289:
1286:
1284:
1281:
1279:
1276:
1274:
1271:
1269:
1266:
1264:
1261:
1260:
1259:
1258:
1254:
1253:
1245:
1244:
1237:
1234:
1232:
1229:
1227:
1224:
1222:
1219:
1217:
1214:
1210:
1207:
1205:
1202:
1201:
1200:
1197:
1195:
1192:
1190:
1187:
1186:
1183:
1178:
1177:
1170:
1167:
1165:
1162:
1160:
1157:
1155:
1152:
1150:
1147:
1145:
1142:
1140:
1137:
1135:
1132:
1130:
1127:
1125:
1122:
1120:
1117:
1114:
1109:
1107:
1104:
1102:
1099:
1097:
1094:
1093:
1090:
1089:International
1085:
1084:
1077:
1074:
1072:
1069:
1067:
1064:
1062:
1059:
1057:
1054:
1050:
1047:
1045:
1042:
1040:
1036:
1033:
1031:
1028:
1026:
1023:
1022:
1021:
1017:
1014:
1012:
1009:
1007:
1004:
1002:
999:
997:
994:
992:
991:Resource rent
989:
987:
984:
982:
979:
977:
974:
972:
969:
967:
964:
962:
959:
957:
954:
952:
949:
947:
944:
942:
939:
937:
934:
932:
929:
925:
922:
920:
917:
915:
912:
910:
907:
905:
902:
900:
897:
895:
892:
891:
890:
887:
883:
880:
878:
875:
873:
870:
868:
865:
863:
860:
858:
855:
853:
850:
849:
848:
845:
843:
840:
836:
833:
831:
828:
826:
823:
821:
818:
816:
813:
811:
808:
806:
803:
802:
801:
798:
794:
791:
790:
789:
788:Capital gains
786:
782:
779:
777:
774:
772:
769:
768:
767:
764:
762:
759:
757:
754:
752:
749:
747:
744:
743:
740:
735:
734:
723:
720:
718:
715:
713:
710:
708:
707:Panama Papers
705:
703:
700:
698:
695:
693:
690:
688:
685:
681:
678:
676:
675:
671:
670:
669:
666:
665:
664:
663:
659:
658:
653:
650:
648:
645:
643:
640:
638:
635:
632:
629:
627:
624:
622:
619:
618:
617:
616:
612:
611:
606:
603:
601:
598:
596:
593:
591:
588:
585:
582:
580:
577:
575:
574:Tax inversion
572:
571:
570:
569:
565:
564:
559:
556:
554:
551:
549:
546:
544:
541:
539:
536:
534:
531:
529:
526:
522:
519:
518:
517:
516:Tax avoidance
514:
513:
512:
511:
507:
506:
501:
500:Noncompliance
496:
495:
488:
485:
483:
480:
478:
477:Tax collector
475:
473:
470:
468:
465:
463:
460:
458:
457:Tax residence
455:
453:
450:
448:
445:
443:
440:
438:
435:
433:
430:
428:
427:Revenue stamp
425:
423:
420:
419:
416:
411:
410:
399:
396:
394:
391:
389:
386:
384:
381:
379:
376:
375:
374:
373:
369:
368:
363:
360:
358:
355:
353:
350:
348:
345:
343:
342:Tax incidence
340:
338:
337:Excess burden
335:
333:
330:
329:
328:
327:
323:
322:
317:
312:
311:
304:
301:
299:
296:
294:
291:
289:
286:
284:
281:
279:
276:
274:
271:
269:
266:
264:
263:Tax incentive
261:
259:
258:Tax advantage
256:
254:
251:
249:
246:
244:
241:
239:
236:
234:
231:
229:
226:
224:
221:
219:
218:Tax threshold
216:
212:
209:
208:
207:
204:
202:
199:
197:
194:
192:
189:
187:
184:
182:
179:
178:
175:
170:
169:
166:
165:fiscal policy
163:An aspect of
162:
161:
157:
153:
152:
149:
146:
145:
141:
140:
131:
128:
120:
109:
106:
102:
99:
95:
92:
88:
85:
81:
78: –
77:
73:
72:Find sources:
66:
62:
56:
55:
50:This article
48:
44:
39:
38:
33:
19:
4685:Border guard
4638:West Germany
4633:Soviet Union
4594:Transnistria
4447:Vatican City
4127:Turkmenistan
4087:Saudi Arabia
3660:South Africa
3650:Sierra Leone
3460:Burkina Faso
3424:
3364:. Retrieved
3360:
3351:
3340:. Retrieved
3336:
3327:
3316:. Retrieved
3312:
3303:
3292:. Retrieved
3288:
3279:
3268:. Retrieved
3264:
3255:
3244:. Retrieved
3240:
3231:
3220:. Retrieved
3216:
3207:
3196:. Retrieved
3192:
3183:
3172:. Retrieved
3168:
3142:
3131:. Retrieved
3121:
3110:. Retrieved
3106:the original
3096:
3085:. Retrieved
3076:
3065:. Retrieved
3056:
3045:. Retrieved
3036:
3018:
3007:. Retrieved
3005:. 2006-08-31
2997:
2986:
2974:. Retrieved
2970:
2961:
2936:. Retrieved
2932:the original
2922:
2911:. Retrieved
2901:
2889:. Retrieved
2882:the original
2869:
2858:. Retrieved
2854:the original
2849:
2840:
2829:. Retrieved
2819:
2807:. Retrieved
2798:
2769:
2758:. Retrieved
2749:
2721:. Retrieved
2709:
2681:(5): 27–45.
2678:
2674:
2664:
2650:
2639:. Retrieved
2626:
2604:
2553:
2547:
2546:
2508:
2504:
2503:
2497:
2483:
2474:
2453:
2445:
2244:
2230:The Americas
2217:
2208:
2200:
2186:
2172:
2154:
2143:
2130:
2109:
2106:Blue channel
2086:
2082:
2054:
2049:
2046:
2042:
2018:
1986:
1981:border guard
1953:
1941:
1928:bonded store
1924:customs area
1909:
1883:
1830:
1829:
1688:South Africa
1283:Joel Slemrod
1188:
951:Hypothecated
919:Sugary drink
793:Expatriation
672:
590:Double Irish
553:Black market
398:Proportional
347:Laffer curve
332:Price effect
123:
114:
104:
97:
90:
83:
71:
59:Please help
54:verification
51:
4690:Coast guard
4667:(till 2003)
4657:(till 2005)
4649:(till 1909)
4613:(till 2009)
4492:New Zealand
4406:Switzerland
4341:Netherlands
4301:Enforcement
4122:Timor-Leste
4077:Philippines
4012:South Korea
4007:North Korea
3917:Afghanistan
3871:Saint Lucia
3806:El Salvador
3774:Enforcement
3665:South Sudan
2976:31 December
2891:31 December
2146:customs law
2096:New Zealand
1826:for customs
1703:Switzerland
1668:Philippines
1643:New Zealand
1638:Netherlands
1278:Ronen Palan
1016:User charge
835:Value-added
800:Consumption
712:Swiss Leaks
600:Single Malt
538:Tax shelter
528:Tax evasion
487:Tax farming
472:Tax shelter
388:Progressive
352:Optimal tax
253:Tax amnesty
248:Tax holiday
206:Tax bracket
191:Tax revenue
4727:Categories
4672:Yugoslavia
4646:HM Customs
4584:Somaliland
4376:San Marino
4336:Montenegro
4321:Luxembourg
4183:Azerbaijan
4137:Uzbekistan
4112:Tajikistan
4022:Kyrgyzstan
4002:Kazakhstan
3927:Bangladesh
3781:Costa Rica
3645:Seychelles
3610:Mozambique
3595:Mauritania
3580:Madagascar
3540:The Gambia
3475:Cape Verde
3427:by country
3389:EU Customs
3366:2019-02-24
3342:2019-02-24
3318:2019-02-24
3294:2022-09-09
3270:2022-09-09
3246:2022-09-09
3222:2024-07-16
3198:2024-07-16
3174:2019-03-11
3133:2019-01-24
3112:2012-01-06
3087:2019-03-11
3067:2019-03-11
3047:2019-03-11
3009:2007-11-09
2938:2007-01-19
2913:2012-01-06
2860:2015-09-02
2850:Ica.gov.sg
2831:2019-03-11
2809:17 January
2760:2019-03-11
2723:2019-03-11
2675:Lex Portus
2641:2013-09-16
2618:References
2464:ATA Carnet
2144:The basic
2098:, and the
1613:Kazakhstan
1498:Bangladesh
1493:Azerbaijan
1426:By country
1383:Temple tax
1353:Church tax
1236:ATA Carnet
1221:Free trade
1216:Tariff war
1144:Tax treaty
1025:Congestion
966:Land value
857:Eco-tariff
825:Television
781:Solidarity
761:Ad valorem
621:Tax havens
452:Tax shield
447:Tax refund
415:Collection
393:Regressive
268:Tax reform
87:newspapers
4610:Australia
4462:Australia
4431:Gibraltar
4316:Lithuania
4097:Sri Lanka
4092:Singapore
4072:Palestine
3972:Indonesia
3955:Hong Kong
3901:Venezuela
3846:Nicaragua
3816:Guatemala
3765:Colombia
3726:Argentina
3675:Swaziland
3600:Mauritius
2632:"customs"
2509:Bea Cukai
2494:Indonesia
2480:Argentina
2222:into the
2088:Australia
2039:, Israel
2006:migration
1948:UN/CEFACT
1855:hazardous
1835:authority
1693:Sri Lanka
1658:Palestine
1618:Lithuania
1583:Indonesia
1568:Hong Kong
1488:Australia
1478:Argentina
1346:Religious
1134:Spahn tax
1129:Tobin tax
981:Pigouvian
899:Cigarette
872:Severance
805:Departure
613:Locations
566:Corporate
548:Smuggling
316:Economics
238:Tax shift
233:Deduction
223:Exemption
117:June 2013
76:"Customs"
4564:Abkhazia
4477:Kiribati
4436:Guernsey
4391:Slovenia
4386:Slovakia
4361:Portugal
4296:Agencies
4247:Germany
4203:Bulgaria
4117:Thailand
4067:Pakistan
4047:Mongolia
4042:Maldives
4037:Malaysia
3950:Mainland
3942:Cambodia
3876:Suriname
3856:Paraguay
3831:Honduras
3791:Dominica
3736:Barbados
3714:Americas
3705:Zimbabwe
3680:Tanzania
3530:Ethiopia
3510:Djibouti
3470:Cameroon
3455:Botswana
2947:cite web
2584:See also
1960:Security
1906:Taxation
1889:Overview
1875:security
1871:taxation
1847:the flow
1713:Tanzania
1678:Portugal
1653:Pakistan
1533:Colombia
1513:Bulgaria
1378:Leibzoll
1255:Academic
1248:Research
1066:Windfall
1006:Turnover
986:Property
936:Georgist
882:Stumpage
877:Steering
862:Landfill
842:Dividend
766:Aviation
756:Per unit
751:Indirect
442:Tax lien
378:Tax rate
357:Theories
211:Flat tax
174:Policies
148:Taxation
4695:Customs
4603:Defunct
4569:Artsakh
4527:Vanuatu
4455:Oceania
4416:Ukraine
4366:Romania
4331:Moldova
4288:Ireland
4283:Iceland
4278:Hungary
4243:Georgia
4233:Finland
4228:Estonia
4223:Denmark
4208:Croatia
4193:Belgium
4188:Belarus
4178:Austria
4173:Armenia
4168:Andorra
4163:Albania
4142:Vietnam
4052:Myanmar
4032:Lebanon
3922:Bahrain
3896:Uruguay
3836:Jamaica
3811:Grenada
3801:Ecuador
3746:Bolivia
3731:Bahamas
3690:Tunisia
3655:Somalia
3640:Senegal
3625:Nigeria
3615:Namibia
3605:Morocco
3570:Liberia
3565:Lesotho
3525:Eritrea
3490:Comoros
3465:Burundi
3440:Algeria
2541:Kinsale
2471:Uruguay
2214:Ukraine
2177:Romania
2163:Germany
1977:customs
1970:Finnish
1955:before.
1859:tariffs
1843:tariffs
1831:Customs
1733:Uruguay
1633:Namibia
1628:Morocco
1593:Ireland
1573:Iceland
1558:Germany
1548:Finland
1543:Denmark
1538:Croatia
1483:Armenia
1473:Algeria
1468:Albania
1115:(CCCTB)
976:Payroll
931:General
924:Tobacco
894:Alcohol
830:Tourist
776:Landing
508:General
243:Tax cut
201:Tax law
101:scholar
4574:Kosovo
4522:Tuvalu
4441:Jersey
4411:Turkey
4401:Sweden
4381:Serbia
4371:Russia
4356:Poland
4351:Norway
4308:Latvia
4292:Italy
4273:Greece
4238:France
4213:Cyprus
4156:Europe
4017:Kuwait
3997:Jordan
3987:Israel
3946:China
3937:Brunei
3932:Bhutan
3851:Panama
3841:Mexico
3821:Guyana
3769:Agency
3756:Canada
3751:Brazil
3741:Belize
3700:Zambia
3695:Uganda
3630:Rwanda
3585:Malawi
3550:Guinea
3445:Angola
3433:Africa
2543:(1788)
2235:Canada
2140:Europe
2092:Canada
1973:police
1916:tariff
1877:, and
1867:export
1863:import
1839:agency
1833:is an
1708:Taiwan
1698:Sweden
1683:Russia
1673:Poland
1648:Norway
1598:Israel
1563:Greece
1553:France
1523:Canada
1508:Brazil
1503:Bhutan
1398:Kharaj
1306:(ITEP)
1209:Export
1204:Import
1199:Tariff
1189:Custom
1076:Wealth
1001:Surtax
996:Single
971:Luxury
956:Income
889:Excise
852:Carbon
746:Direct
633:(OFCs)
586:(BEPS)
298:Unions
228:Credit
103:
96:
89:
82:
74:
4705:Types
4517:Tonga
4507:Samoa
4497:Palau
4487:Nauru
4396:Spain
4326:Malta
4147:Yemen
4102:Syria
4082:Qatar
4057:Nepal
3992:Japan
3967:India
3960:Macau
3826:Haiti
3761:Chile
3670:Sudan
3620:Niger
3575:Libya
3560:Kenya
3545:Ghana
3535:Gabon
3515:Egypt
3450:Benin
3028:(PDF)
2885:(PDF)
2878:(PDF)
2778:(PDF)
2718:(PDF)
2431:2028
2417:2027
2403:2026
2389:2025
2375:2024
2361:2023
2347:2022
2333:2021
2319:2020
2305:2019
2291:2018
2277:2017
2269:Year
2191:Italy
1932:ports
1851:goods
1623:Malta
1608:Japan
1603:Italy
1578:India
1528:China
1413:Zakat
1408:Nisab
1403:Khums
1393:Jizya
1368:Tithe
1363:Teind
1324:(TJN)
1310:Oxfam
1182:Trade
1101:ATTAC
820:Stamp
815:Sales
810:Hotel
739:Types
108:JSTOR
94:books
4472:Fiji
4261:ZOLL
4062:Oman
4027:Laos
3982:Iraq
3977:Iran
3910:Asia
3861:Peru
3786:Cuba
3685:Togo
3590:Mali
3485:Chad
2978:2017
2953:link
2893:2017
2811:2020
2489:Asia
1987:The
1979:and
1968:The
1865:and
1663:Peru
1588:Iran
1330:(US)
1318:(US)
1312:(UK)
1194:Duty
1044:Toll
1039:GNSS
1035:Road
1030:Fuel
941:Gift
909:Meat
605:CAIA
383:Flat
80:news
4266:ZUZ
4256:ZKA
4251:ZFA
2683:doi
2052:).
1920:tax
1918:or
1849:of
1837:or
1518:BVI
1020:fee
1011:Use
914:Sin
904:Fat
63:by
4729::
3359:.
3335:.
3311:.
3287:.
3263:.
3239:.
3215:.
3191:.
3167:.
3156:^
2969:.
2949:}}
2945:{{
2848:.
2786:^
2732:^
2697:^
2677:.
2673:.
2634:.
2437:58
2423:56
2409:54
2395:52
2381:51
2367:49
2353:47
2339:46
2325:43
2311:41
2297:38
2283:35
2094:,
2090:,
2075:,
1975:,
1881:.
1873:,
3417:e
3410:t
3403:v
3369:.
3345:.
3321:.
3297:.
3273:.
3249:.
3225:.
3201:.
3177:.
3150:.
3136:.
3115:.
3090:.
3070:.
3050:.
3012:.
2980:.
2955:)
2941:.
2916:.
2895:.
2863:.
2834:.
2813:.
2780:.
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2743:.
2726:.
2691:.
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2679:5
2658:.
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1782:v
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98:·
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