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Aduana do Brasil e medidas de facilitação comercial : estudo simulado de melhorias no despacho aduaneiro de importação aérea; Brazilian customs and trade facilitation measures : simulation study of improvements on air import customs clearance

Yuri da Cunha Ferreira
Fonte: Biblioteca Digital da Unicamp Publicador: Biblioteca Digital da Unicamp
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 04/05/2015 PT
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46.39%
A Aduana (ou alfândega) é um elo da cadeia internacional de suprimentos com a função de controlar a entrada e a saída de mercadorias de um país. A transposição de mercadorias pelas fronteiras está diretamente relacionada aos processos aduaneiros. Medidas de facilitação comercial objetivam tornar o controle da Aduana mais simplificado e efetivo, tornando a cadeia de suprimentos mais fluida e segura. Iniciativas como a utilização de laudos de imagens dos escâneres de raio-X, os programas de facilitação comercial, como o Despacho Aduaneiro Expresso (Linha Azul), e metas de desempenho para servidores aduaneiros podem ser citadas como medidas de facilitação comercial. O objetivo desta pesquisa é analisar o impacto dessas medidas de facilitação comercial na Aduana brasileira, em relação aos diversos tempos que impactam o fluxo de importação. Não existem estudos nas literaturas científica e profissional que analisem quantitativamente os impactos dessas medidas de facilitação comercial no Brasil. Caracterizada pelo método de pesquisa explicativa de natureza experimental, por meio da ferramenta de simulação de eventos discretos, foi desenvolvido um Projeto de Experimentos Fatorial 2^k Completo. O objeto do estudo experimental foi aplicado no fluxo de importação aérea no Aeroporto Internacional de Viracopos...

Customs Modernization Handbook

De Wulf, Luc; Sokol, José B.
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
EN_US
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56.55%
This handbook aims to make a positive contribution to the efforts that many countries are undertaking to modernize their customs administrations. The handbook views a competent and well-organized customs service as one that successfully balances its various responsibilities to ensure a high level of compliance with revenue objectives and regulatory requirements while at the same time intervening as little as possible in the legitimate movement of goods and people across borders. The handbook recognizes that conditions differ greatly across countries, so that each customs administration will need to tailor its modernization efforts to national objectives, implementation capacities, and resource availability.

Breaking Up the Logjam : Automated Customs Risk Management System Implementation in Georgia

Beruashvili, Natalia; Mcgill, Olin
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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How do you turn a confusing tangle of red tape into a smooth operation? In Georgia, the solution involved risk management, automation, and a good mechanism for public-private dialogue. This customs reform was a key component of the trade logistics reform introduced by the Government of Georgia and supported by the United States Agency for International Development (USAID) Georgia Business Climate Reform (GBCR) Project, implemented from September 2005 to August 2009. This smart lesson captures some of what made this project a success.

Reforming Customs Clearance in Pakistan

Ahmad, Manzoor
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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Simple, fast, transparent customs clearance procedures encourage trade-and the resulting tariffs and related taxes raise government revenue and stimulate economic development. After outsourcing failed to make customs more efficient or increase revenue, in 2002 Pakistan began pursuing a modern single window system for customs clearance. In 2005 the system was introduced at the port of Karachi, replacing numerous procedures with one electronic declaration and sharply cutting customs processing times. Despite dramatically reduced tariffs, annual customs revenue grew dramatically after the reform-though tariffs and customs reform have since stalled.

Customs Modernization Initiatives : Case Studies

De Wulf, Luc; Sokol, José B.
Fonte: Washington, DC: World Bank and Oxford University Press Publicador: Washington, DC: World Bank and Oxford University Press
EN_US
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This volume presents case studies of customs modernization initiatives in eight developing countries: Bolivia, Ghana, Morocco, Mozambique, Peru, the Philippines, Turkey, and Uganda. The purpose of these case studies was to obtain a firsthand view of how these countries undertook customs reforms and to assess their success. The overall lessons learned from these studies are presented in chapter 2 of the Customs Modernization Handbook (World Bank forthcoming), a companion volume that provides policymakers, practitioners, and project managers from development agencies with an overview of the key issues they need to address in preparing and implementing customs modernization initiatives. The audience for the Customs Modernization Handbook is customs officials who are called on to design and implement customs reform and modernization strategies, as well as staff members of the World Bank and of other multilateral and bilateral development agencies who support developing countries in implementing such strategies. All the case studies except for the one on Ghana were prepared using basically the same methodology...

Investment Climate and International Integration

Dollar, David; Hallward-Driemeier, Mary; Mengistae, Taye
Fonte: World Bank, Washington, D.C. Publicador: World Bank, Washington, D.C.
EN_US
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Drawing on recently completed firm-level surveys in Bangladesh, Brazil, China, Honduras, India, Nicaragua, Pakistan, and Peru, this paper investigates the relationship between investment climate and international integration. These standardized surveys of large, random samples of firms in common sectors reveal how firms experience bottlenecks and delays in hard infrastructure such as power and telecom as well as in soft infrastructure such as customs administration. The authors focus primarily on measures of the time or monetary cost of different bottlenecks (e.g., days to clear goods through customs, days to get a telephone line, sales lost to power outages). For many of these costs, the obstacles are lower in China than in the South Asian or Latin American countries. There is also systematic variation across cities within countries. The authors estimate a probit function for the probability that a randomly chosen firm is foreign-invested and a separate probit for the probability that a randomly chosen firm is an exporter. These measures of international integration are higher where investment climate is better. For locations to take advantage of opportunities in the international market...

Tariff Evasion and Customs Corruption : Does Pre-Shipment Inspection Help?

Anson, Jose; Cadot, Olivier; Olarreaga, Marcelo
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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The authors provide a new approach to the evaluation of pre-shipment inspection (PSI) programs as ways of improving tariff-revenue collection and reducing fraud when customs administrations are corrupt. They build a model highlighting the contribution of surveillance firms to the generation of information and describing how incentives for fraud and collusive behavior between importers and customs are affected by the introduction of PSI. The authors show theoretically that the introduction of PSI has an ambiguous effect on the level of customs fraud. Empirically, the econometric results suggest that PSI reduced fraud in the Philippines, it increased it in Argentina, and did not have significant impact in Indonesia.

Reforming Tax Systems : Lessons from the 1990s; Reforma dos sistemas tributarios: lições dos anos 90

De Wulf, Luc
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
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World Bank-supported efforts to reform public institutions--including tax and customs administration--increasingly rely on institutional analysis. But there are no formal, generally accepted guidelines for analyzing tax systems. As a result the Bank's task managers and team leaders conduct these analyses in very different ways. The paper on which this Note is based reviewed 83 Bank-financed tax and customs reform operations in the 1990s to assess whether current approaches fall within the bounds of institutional analysis and add up to a consistent methodology. The review compiled Bank projects that supported tax administration reform, compared their diagnostic work to an emerging diagnostic model, and assessed their focus and their results.

An Anticorruption Strategy for Revenue Administration; Uma estrategia anticorrupcao para administracao da receita

Das-Gupta, Arindam; Engelschalk, Michael; Mayville, William
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
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The World Bank defines corruption as the abuse of public office for private gain. Corrupt actions include the unilateral theft of public property by its steward and multi-party transactions in which beneficiaries bribe officials. Corruption can exist at all levels of public administration--from the highest officeholder to the lowest functionary. Because tax and customs administration often figure among the corrupt government agencies in developing countries, Bank projects that reform these administrations should include anti-corruption efforts. Any strategy to combat corruption must limit the motives and opportunities for public officeholders to abuse their positions. This should be done directly for unilateral corruption, while for multi-party corruption it can also be done indirectly by focusing on the supply side of bribes. Although we do not know enough to identify optimal anti-corruption strategies for different country situations, there is no one-size-fits-all strategy. Various elements from the menu of possibilities must be integrated into a coherent package. The Bank's approach in this area...

Managing Risk in Customs : Lessons from the New Zealand Customs Service

Foley, Rebecca; Northway, Bruce
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
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The New Zealand Customs Service's risk management system enables it to manage large volumes of cargo crossing borders with limited resources. The system encompasses a culture of problem-solving and accountability for decisions, a standard methodology for identifying and assessing risk, and an intelligence function that applies this methodology. This note highlights the fundamental principles and processes guiding the system, offering lessons for governments reforming their trade logistics functions to meet global standards and security requirements.

Reform by Numbers : Measurement Applied to Customs and Tax Administrations in Developing Countries

Cantens, Thomas; Ireland, Robert; Raballand, Gaël
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH; EN_US
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This paper is organized as follows. In chapter two, Samson Bilangna and Marcellin Djeuwo from the Cameroon customs administration present the history and the outcomes of the performance measurement policy launched by their administra-tion: the General Directorate of Customs signed 'performance contracts' with the frontline customs officers in 2010 and with some importers in 2011. In chapter three, Jose-Maria Munoz, an anthropologist, offers a complementary view of the introduction of figures in the Cameroon tax administration. The fourth chapter ends the book's first part, which focuses on performance measurement. Xavier Pascual from the French customs administration describes the system implemented by his administration to measure the collective performance of customs units and bureaus. In chapter five, Anne-Marie Geourjon and Bertrand Laporte, who are both economists, and Ousmane Coundoul and Massene Gadiaga, who are from the Senegalese customs administration, present the use of data mining to select imports for inspection. This project is being developed in Senegal and embodies the concept of risk analysis. Sharing the same global aim to make controls more efficient...

Russian Federation Customs Development Project : Measurable Progress; Proiectul Federatiei Ruse de Dezvoltare a Autoritatilor Vamale : progrese masurabile

Johns, Kimberly; Kristensen, Jens Kromann; McLinden, Gerard
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
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The Russian Federation Customs Development Project (CDP), launched in 2003, has been helping reform and modernizes the country's federal customs service. Reforms under the CDP have resulted in improved performance: both customs clearance times and rent-seeking incidents have been reduced. However, despite major progress in critical areas, global rankings such as the world economic forum's enabling trade index and the World Bank's logistics performance index suggest there is still significant room for further improvement in customs administration.

Gazing into the Mirror : Operational Internal Control in Cameroon Customs; Se regarder dans le miroir : le controle de l'execution du service dans les douanes camerounaises

Libom, Minette Li Likeng; Cantens, Thomas; Bilangna, Samson
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
ENGLISH; EN_US
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Cameroon is a model example of a developing country facing the challenges of trade facilitation, in light of its geographic location within Central Africa. Close to 20 percent of its customs revenues are used to finance the national budget. Cameroon's customs administration therefore plays a critical role in its economy. This paper presents the modernization process launched in Cameroon customs in 2006 and, in particular, the original approach adopted the very early introduction of operational internal control as the keystone of the reform process under way. Beyond the technical measures in and of themselves, the document seeks to show one aspect of Cameroon's reform experience: how technical measures, namely the definition and dissemination of indicators based on a number of principles, have contributed to increased revenues and stronger ethics, an experience that could be replicated in other Sub-Saharan African countries.

Gazing Into the Mirror II : Performance Contracts in Cameroon Customs; Se regarder dans le miroir : Deuxieme volume - Les contrats de performance dans les douanes Camerounaises

Likeng, Minette Libom Li; Djeuwo, Marcellin; Bilangna, Samson
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
ENGLISH; EN_US
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This paper revolves around the World Customs Organization's (WCO) 2011 theme of the year, 'knowledge as a catalyst for excellence'. The contracts clearly define the scope and procedures for their implementation. In light of the foregoing, the policy for performance contracts is part of the effort to implement the plan to reform the Customs Administration. These contracts aim to combat customs fraud and corruption more effectively, and introduce speed and efficiency in the processing of files. In other words, the contracts, which are based on objective indicators, seek performance, responsibility, and transparency, with a particular emphasis on ethics. Inspectors who sign the contract must work swiftly, while seeking to uncover fraud. To that end, they must be present at their work stations, behave in a professional manner, and themselves be confident that their contribution to efforts to reduce clearance times and costs of goods is essential. In sum, the procedure seeks to enhance the performance of Cameroon customs with a view to providing quality service to enterprises...

Customs, Brokers, and Informal Sectors : A Cameroon Case Study

Cantens, Thomas; Kaminski, Jonathan; Raballand, Gaël; Tchapa, Tchouawou
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
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Based on extensive interviews with informal importers and brokers in Cameroon, this paper explains why customs reform aimed at reducing fraud and corruption may be difficult to achieve. Informal traders and brokers (without licenses) follow various business models and practices, which are product-specific. Overall, what matters first are customs brokers' practices. Information asymmetries mark transactions between brokers and importers and are accompanied by misperceptions of the costs and risks of informal brokers working among informal importers. In a low-governance environment with widespread informal practices, blanket policies should be avoided in order to discourage activities of unprofessional and systematic bribe-taker brokers. It is also essential that customs officials disrupt information asymmetries and better disseminate information to informal importers on customs processes and official costs. Finally, customs should more strongly sanction some informal brokers in order to reduce collusion with some customs officers.

Best Practices in Customs Reform - Lessons from Morocco

De Wulf, Luc; Finateau, Emile
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
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Successful trade policy reform, often requires customs reform. In the 1990s Morocco's trade policies were strongly influenced by its agreement with the European Union, with the World Trade Center, and the Multi-fiber Agreement, which led the Customs and Indirect Taxes Administration to examine its procedures. Customs reforms were based on the principles of the World Customs Organization, supported by technical assistance provided by the International Monetary Fund and bilateral partners. Such reforms were the result of public-private partnerships, focused on four main areas: 1) simplified procedures and selective controls; 2) increased use of information technology; 3) improved management of special customs procedures; and, 4) enhanced transparency and partnerships with the private sector.

Computerizing Tax and Customs Administrations; Informatizacion de la administracion tributaria y aduanera Informatizacao das administracoes tributaria e aduaneira

Engelschalk, Michael; Melhem, Samia; Weist, Dana
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
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Computerization is an important part of World Bank tax and customs projects. Revenue administration computerization projects should be seen in the broader context of public sector reforms. They touch on issues such as the government's overall strategy for information technology, the revenue agency's autonomy in maintaining information technology systems, civil service laws and procurement policies, and communication and cooperation among government agencies. Drawing on completed and ongoing projects -- especially the Philippines Tax Computerization Project -- this note offers recommendations for project design and implementation.

Beyond Tariffs and Quotas : Why Don't African Manufacturers Export More?

Clarke, George R.G.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH
Relevância na Pesquisa
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There has been much concern about Africa's recent export performance. Even though tariff and non-tariff barriers to trade have been falling, Africa's share of world exports has declined and most African countries remain highly dependent on a narrow range of primary commodities for export earnings. The author looks at factors that affect the export performance of manufacturing enterprises in eight African countries. In addition to enterprise characteristics (such as size, ownership, and education of the manager), policy-related variables also affect export performance. Manufacturing enterprises are less likely to export in countries with restrictive trade and customs regulation and poor customs administration. In contrast, there is less evidence that the quality of domestic transportation infrastructure has a large impact on export performance. Although the coefficient on this variable is negative, it is statistically insignificant in most model specifications.

Ukraine's Trade Policy : A Strategy for Integration into Global Trade

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH; EN_US
Relevância na Pesquisa
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This publication identifies the key drivers of Ukraine's recent trade performance, assesses current trade policies, and proposes recommendations to strengthen the Ukraine's trade integration strategy. It also identifies core bottlenecks in the ongoing integration processes, including global and regional integration. The study concludes that the main obstacles to furthering Ukraine's trade integration are domestic, and relate to deficiencies in the business environment. Problems in customs administration, standardization, and administrative barriers for new entry require immediate attention. The report highlights specific policy issues that hamper World Trade Organization (WTO) accession, such as trade legislation, protection of intellectual property rights, government support for specific industries, and export restrictions. It also recommends improvements in the structure of Ukraine's import tariffs, reform of both the regime of free economic zones and mechanism of the value-added tax (VAT) refund, and investment in a major upgrade of government capacity for investment and export promotion. The report also draws attention to the importance of the post-WTO accession agenda for Ukraine. To take advantage of WTO membership...

Kosovo's new customs declaration processing system / [presentation given in May 2011]; Customs declaration processing system

Haxhidauti, Bujar
Fonte: Rochester Instituto de Tecnologia Publicador: Rochester Instituto de Tecnologia
Tipo: Capstone Project Formato: 50 p. : col. ill., col. map + 1 PowerPoint file.
EN
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This capstone project assessed available options for new Customs Declaration Processing System for Kosovo Customs. The outcome of the analysis clearly shows that Automated System for Customs Data (ASYCUDA World) of United Nation Conference for Trade Aid and Development is the most suitable system for Kosovo Customs.; Chapter 1. Historical traditions and customs duties -- Chapter 2. Customs duties in Kosovo 1980-2010? -- Chapter 3. International experiences with automated customs procedures -- Chapter 4. TIMS system in Kosovo -- Chapter 5. Assessment and implementation -- Chapter 6. Pilot installation procedures -- Chapter 7. Training programme -- Chapter 8. Final discussions & recommendations.