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The Use of Mirror Data by Customs Administrations From Principles to Practice

This note discusses the relevance of mirror data analysis for customs administrations and how these administrations can adjust this technique to their needs, particularly to support the customs risk management function. Based on IMF Fiscal Affairs Department’s capacity development experience in deve...

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Bibliographic Details
Main Author: Geourjon, Anne-Marie
Other Authors: Laporte, Bertrand, Montagnat-Rentier, Gilles
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2023
Series:Technical Notes and Manuals
Subjects:
International Taxation
Revenue Administration
Tax Evasion And Avoidance
Valuation (finance)
Tariffs
Tariff
International Trade Organizations
Public Finance & Taxation
Monetary Economics
Taxes
Trade Policy
Sales Tax, Tariffs & Customs Duties
Customs Appraisal
Exports And Imports
Trade: General
Customs Administration Core Functions
International Economics
National Government Expenditures And Related Policies: General
Expenditure
International Trade
Exports
Valuation, Origin And Classification
Expenditures, Public
Tax Administration And Procedure
Taxation
Public Finance
Imports
Customs Administration
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
Summary:This note discusses the relevance of mirror data analysis for customs administrations and how these administrations can adjust this technique to their needs, particularly to support the customs risk management function. Based on IMF Fiscal Affairs Department’s capacity development experience in developing countries, it describes in detail the recommended steps to be followed to analyze the data, then advises on the operational utilization of obtained results
Physical Description:37 pages
ISBN:9798400251283

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