1.

Record Nr.

UNINA990006313320403321

Autore

Danz, Erich

Titolo

Die Auslegung der Rechtsgeschafte : Zugleich ein Beitrag zur Rechts und Chaftfrage / Erich Danz

Pubbl/distr/stampa

Iena : Verlag von Fischer Gustav, 1897

Descrizione fisica

IV,, 215 p. ; 24 cm

Disciplina

340.1

Locazione

FGBC

Collocazione

FERRARA E 41

Lingua di pubblicazione

Non definito

Formato

Materiale a stampa

Livello bibliografico

Monografia

2.

Record Nr.

UNINA9910954009103321

Autore

Montagnat-Rentier Gilles

Titolo

Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995–2010 / / Gilles Montagnat-Rentier, Gilles Parent

Pubbl/distr/stampa

Washington, D.C. : , : International Monetary Fund, , 2012

ISBN

9781475533125

1475533128

9781475529593

1475529597

9781283866644

1283866641

9781475572131

1475572131

Edizione

[1st ed.]

Descrizione fisica

1 online resource (55 p.)

Collana

IMF Working Papers

IMF working paper ; ; WP/12/259

Altri autori (Persone)

ParentGilles

Disciplina

332.1;332.1/532

Soggetti

Customs administration - Africa, Sub-Saharan

Tariff - Africa, Sub-Saharan

Exports and Imports

Public Finance

Taxation



Taxation and Subsidies: Other

Comparative Studies of Countries

Trade Policy

International Trade Organizations

Trade: General

Sales tax, tariffs & customs duties

International economics

Public finance & taxation

Customs administration core functions

Imports

Exports

Tariffs

Customs procedures

Revenue administration

International trade

Taxes

Customs administration

Tariff

Burkina Faso

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

Cover; Contents; I. Background; Tables; 1. Breakdown of Francophone Sub-Saharan African Countries, by Per Capita Income, 2010; II. Revenue Trends and a Few Indicators of Customs Performance; Figures; 1. Imports of Goods and Customs Duties, 1996-2009; 2. Imports of Goods and Customs Duties, 1996-2009; 3. Revenue Forgone from Customs Exemptions in Selected Francophone Sub-Saharan Countries; 4. Imports of Goods Recorded and Exports of Goods from the World, 1999-2009; 5. Customs Duties and Total Tax Revenue, 1996-2009

6. Results of Customs Controls for Selected Francophone Sub-Saharan African Countries7. Summary of Doing Business Survey-Trading Across Borders Results; 8. Assessments of Customs Administration; III. Customs Administrations in the Late 1990's and the Reform Agenda; Boxes; 1. Main Modernization Actions Engaged in FSSACs Customs Administrations, 1995-2010; IV. Reform Achievements and Remaining Issues; 2. Phases of Computerization of the Customs Administrations in Francophone Sub- Saharan Africa; 9. Selected Francophone Sub-Saharan Countries: Burden of Customs Procedures, 2010

3. Principal Regional Integration Agreements in Francophone Sub-Saharan Africa10. Clearance Times in Selected Francophone Sub-Saharan African African Countries and by Region, 2010; 11. Physical Inspections of Goods in Selected Francophone Sub-Saharan African Countries, 2010; V. Factors Affecting the Course of the Reforms; VI. Lessons and Suggestions for Future Steps; 2. Francophone Countries Belonging to WAEMU: Imports of Goods and Customs Duties, 1996-2009; 3. Francophone Countries Belonging to CEMAC: Imports of Goods and Customs Duties, 1996-2009; Appendixes



I. Imports of Goods and Customs Duties in Francophone Sub-Saharan Africa: Trends by Region, 1996-2009 4. Non-WAEMU/Non-CEMAC Countries in Francophone Sub-Saharan Africa: Imports of Goods and Customs Duties, 1996-2009; II. Brief Description of Selected Customs International Conventions and Standards; III. TA Provided in Customs Administration in Francophone Sub-Saharan Africa, 1995-2010; 12. IMF Fiscal Affairs Department TA Missions in Customs Administration, 1995-2010; 13. Customs Administration TA Provided by the IMF and Other Development Partners, 1995-2010; References

Sommario/riassunto

This paper outlines reforms that have been achieved in the modernization of the customs administrations of francophone sub-Saharan (African) countries since the mid-1990s. It also highlights the remaining issues in this process. Progress has been made in the automation of operations and procedures, with constant and significant efforts to strengthen revenue collection and improve trade facilitation in a number of countries. However, the pace and scope of modernization remains insufficient, particularly in developing customs control and enforcement capacities, and enhancing operational resources and management. The findings suggest that the authorities’ strong commitment to reform, organizational and management changes, adequate technical assistance and project management, and effective implementation of modern customs standards, are critical to accelerate the modernization of customs in francophone sub-Saharan Africa.  .