THE IMPACT AND ANALYSIS OF THE FISCAL ACTIVITIES OF CUSTOMS AUTHORITIES ON FOREIGN TRADE OPERATIONS
DOI:
https://doi.org/10.5281/zenodo.17418440Keywords:
customs fscal policy, foreign trade, customs duties, WTO regulations, import-export regulation, economic security, digitalization.Abstract
This article analyzes the fscal activities of customs authorities and their impact on foreign trade operations.
Customs fscal policy aims to regulate import and export processes, increase budget revenues, and ensure economic
security. International practices are examined, and recommendations are provided for improving customs fscal policy in
the context of Uzbekistan.
References
Customs Code of the Republic of Uzbekistan.
Tax Code of the Republic of Uzbekistan.
Resolution of the President of the Republic of Uzbekistan, dated June 29, 2018, No. PQ-3818 – “On Measures to
Further Regulate Uzbekistan’s Foreign Economic Activity and Improve the Customs-Tariff Regulation System.”
National Database of Legislative Information of the Republic of Uzbekistan – www.lex.uz.
Yevropa Ittifoqi Bojxona kodeksi – https://pravo.ua/articles/tamozhennyj-kodeks-evropejskogo-sojuza-analizosnovnyh-polozhenij-i-novell/.
https://www.customsclearance.net/.
https://onlinelibrary.wiley.com/.
