The purpose of this article is to analyse the challenges posed by cross-border e-commerce to customs administrations and to propose measures for further improving customs operations in this area.Since the global cross-border ...

The article deals with a comprehensive research of the influence of taxation and individual social determinants on the development of business structures subjects (business entities) in Ukraine. The methodological basis ...

Customs and tax consultancy is an effective way to prevent crimes, improve communication and establish the partnership between public administration and business community. That is why both of them are important for the ...

This paper will review relevant literature with the aim to identify potential factors in the negotiation process of mutual recognition agreements/arrangements (MRA) of authorised economic operator (AEO) programs for future ...