What ministries can the Customs Committee be merged with? – World experience |
State Customs Committee (DGK) senior officials imprisonment making, followed by the position held by the chairman of the committee free After the creation of the SSC, opinions are found again that it is not convenient to keep the SSC as a separate state institution. Management of the activities of fiscal institutions from the same center in the opinions voiced by individual experts and representatives of civil society offer is done. According to their opinion, in this case, the possibilities of achieving positive results in administration and regulation of economic activity will be improved.
The experience of combining DGM with another state institution and working together with another organization is widespread in the world.
A little research shows that in most advanced countries customs service tax It operates jointly with the Ministry of Finance and in many cases it is subordinate to the Ministry of Finance.
But there are different examples. For example, in Turkey customs its work is carried out by the Ministry of Trade. The Ministry carries out state control over both foreign and domestic trade operations.
In most other countries, the customs service is subordinated to the finance ministries. Having the largest economy in the world USAIn , an institution called the Customs Service is subordinate to the Ministry of Finance.
In most other countries, the customs service is subordinated to the finance ministries. Having the largest economy in the world USAIn , an institution called the Customs Service is subordinate to the Ministry of Finance.
In Germany, there is an institution called the Federal Customs Service. This institution is part of the Federal Ministry of Finance
in France the customs service operates under the name of the General Directorate of Customs and Indirect Taxes. Here, too, it is subordinated to the Ministry of Finance.
Likewise in Great Britain tax and customs is a joint department. But these institutions are also under the control of the Ministry of Finance.
Russia, one of the former Soviet republics, has an institution called the Federal Customs Service, which is part of the Ministry of Finance.
An organization called the Customs Control Committee has been established in Kazakhstan, which is subordinate to the Ministry of Finance.
in Georgia under the Ministry of Finance tax and customs departments operate.
In general, the practice of tax and customs administration by one ministry is more common. Because the activities of customs and tax services are considered to be more logical, not separately, but in a related manner.
Both institutions in Azerbaijan state budget collects taxes and fees, that is, their activity is fiscal in nature. The only difference is that in the customs, the levies are levied on foreign activity, and in the tax department, on domestic economic activity.
The SSC collects VAT, excise, road taxes and fees every year and pays them to the state budget. Collections of the same nature are collected internally by the tax department and transferred to the budget.
Therefore, it is not logical for the separate activities of institutions performing the same type of work. It would be good if both institutions were subordinated to either the Ministry of Economy or the Ministry of Finance and functioned as separate departments.