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240607 ||| eng |
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|a 9798400251283
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|a Geourjon, Anne-Marie
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|a The Use of Mirror Data by Customs Administrations
|b From Principles to Practice
|c Anne-Marie Geourjon, Bertrand Laporte, Gilles Montagnat-Rentier
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|a Washington, D.C.
|b International Monetary Fund
|c 2023
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| 300 |
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|a 37 pages
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| 653 |
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|a International Taxation
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| 653 |
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|a Revenue administration
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| 653 |
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|a Valuation (finance)
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| 653 |
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|a Tax Evasion and Avoidance
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| 653 |
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|a Tariffs
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| 653 |
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|a Tariff
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| 653 |
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|a International Trade Organizations
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Monetary economics
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| 653 |
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|a Taxes
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| 653 |
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|a Trade Policy
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| 653 |
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|a Sales tax, tariffs & customs duties
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| 653 |
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|a Customs appraisal
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| 653 |
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|a Trade: General
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| 653 |
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|a Exports and Imports
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| 653 |
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|a Customs administration core functions
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| 653 |
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|a International economics
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| 653 |
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|a National Government Expenditures and Related Policies: General
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| 653 |
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|a Expenditure
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| 653 |
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|a International trade
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| 653 |
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|a Exports
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| 653 |
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|a Valuation, origin and classification
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| 653 |
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|a Expenditures, Public
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| 653 |
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|a Tax administration and procedure
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| 653 |
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|a Taxation
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| 653 |
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|a Public Finance
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| 653 |
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|a Imports
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| 653 |
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|a Customs administration
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1 |
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|a Laporte, Bertrand
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1 |
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|a Montagnat-Rentier, Gilles
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|a eng
|2 ISO 639-2
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|b IMF
|a International Monetary Fund
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|a Technical Notes and Manuals
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|a 10.5089/9798400251283.005
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|u https://elibrary.imf.org/view/journals/005/2023/005/005.2023.issue-005-en.xml?cid=537562-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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|a 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
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