THE IMPORTANCE OF CUSTOMS AUDIT AS A TOOL FOR PROTECTING LOCAL PRODUCERS
DOI:
https://doi.org/10.5281/Keywords:
import structure, economic analysis, customs audit, risk management, customs payments, customs privileges, concentration index, audit object selection.Abstract
The article examines the possibilities of using the results of economic analysis of the structure of imported goods for risk-based selection of customs audit objects. As a result of the study, a new approach is proposed for determining the priority directions of customs audit. This approach reveals the possibilities offered by auditing methodological practices in the preliminary screening of audit objects and in directing control resources toward risky directions.
References
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