The role of customs in the fight against fraud and smuggling.
DOI:
https://doi.org/10.71068/2se5fv25Keywords:
Human Capital, Employee Motivation, Organizational Performance, Value CreationAbstract
In the field of international trade, fraud and smuggling pose serious challenges that will affect countries' economies and security. Customs play a crucial role in detecting and preventing these illicit activities by implementing advanced strategies and fostering international collaboration. However, the complex transnational networks and technological advances used to circumvent controls posed significant challenges. The main objective of the study was to analyse the role of customs in the fight against fraud and smuggling, exploring strategies, technologies and international collaborations that will strengthen their effectiveness. The methodology employed was a literature review, analysing previous studies, relevant theories and documented cases in the customs field. The research focused on three key areas: the impact of advanced technologies such as X-ray scanners and data analysis, the importance of international cooperation, and the specific challenges in free trade zones. The key findings indicated that the integration of advanced technologies significantly improved customs' ability to detect illicit activities. In addition, international collaboration, facilitated by bodies such as the World Customs Organisation, proved essential to combat transnational networks. Finally, it was identified that free trade zones required specific policies to mitigate risks, striking a balance between trade facilitation and the prevention of illicit activities. This comprehensive approach highlighted the importance of strengthening strategies and promoting cooperation to ensure global economic security.
References
Agyemang, Joseph. (2020). INTERNAL CONTROL AND FRAUD PREVENTION. International Journal of Scientific Research & Management Studies. 1. 21. https://www.researchgate.net/publication/339677491_INTERNAL_CONTROL_AND_FRAUD_PREVENTION
Akintoye, A., & MacLeod, M. J. (1997). Risk analysis and management in construction. International Journal of Project Management, 15(1), 31-38. https://doi.org/10.1016/S0263-7863(96)00035-X
Alm, J., Martínez-Vázquez, J., & McClellan, C. (2016). Corruption and firm tax evasion. Journal of Economic Behavior & Organization, 124, 146-163. https://doi.org/10.1016/j.jebo.2015.10.007
Awasthi, R., & Bayraktar, N. (2014). Can tax simplification help lower tax corruption? World Bank Policy Research Working Paper, 6988. https://doi.org/10.1596/1813-9450-6988
Crandall, W. (2010). Revenue administration: Performance measurement in tax administration. IMF Technical Notes and Manuals, 10/17. International Monetary Fund. https://doi.org/10.5089/9781513568351.005
Crane, G. T., & Amawi, A. (1997). The Theoretical Evolution of International Political Economy: A Reader. New York: Oxford University Press. https://academic.oup.com/book/53438
De Wulf, L., & Sokol, J. B. (Eds.). (2005). Customs modernization handbook. World Bank. https://doi.org/10.1596/978-0-8213-5863-9
Ferrantino, M. J., & Koten, E. E. (2019). Can blockchain technology solve trade problems? World Bank Policy Research Working Paper, 8813. https://doi.org/10.1596/1813-9450-8813
Fisman, R., & Wei, S. J. (2004). Tax rates and tax evasion: Evidence from "missing imports" in China. Journal of Political Economy, 112(2), 471-496. https://doi.org/10.1086/381475
González, A. (2020). Tecnologías emergentes en la administración aduanera: Un enfoque hacia la transparencia y eficiencia. Journal of Customs and Trade, 5(2), 123-145. https://doi.org/10.1016/j.jct.2020.06.001
Grainger, A. (2008). Customs and trade facilitation: From concepts to implementation. World Customs Journal, 2(1), 17-30. https://doi.org/10.2307/20455952
Holler, J. (2020). The effects of illicit trade on global economies: A customs perspective. Journal of International Trade and Economic Development, 29(2), 239-255. https://doi.org/10.1080/09638199.2020.1712760
Hong, Sreya. (2020). Enhancing Customs Control in Cambodia Through Risk Management Policy. World Customs Journal. 14. https://doi.org/10.55596/001c.116309.
Keen, M., & Mansour, M. (2010). Revenue mobilization in developing countries. IMF Working Paper, WP/10/184. https://doi.org/10.5089/9781455202232.001
Keohane, R. O., & Nye, J. S. (1997). Power and interdependence in the information age. Foreign Affairs, 77(5), 81-94. https://www.jstor.org/stable/20049052
McLinden, G., Fanta, E., Widdowson, D., & Doyle, T. (Eds.). (2011). Border management modernization. World Bank. https://doi.org/10.1596/978-0-8213-8797-7
OECD. (2018). Trade facilitation and the global economy. OECD Publishing. https://doi.org/10.1787/9789264277571-en
Olson, P. M., & Schroeder, J. P. (2020). Blockchain technology in customs: Opportunities and challenges. World Customs Journal, 14(1), 5-20.
Usategui Díaz, J. M. (2014). La teoría de las aduanas modernas y su aplicación en el contexto actual. Revista de Estudios Aduaneros, 2(1), 45-67. https://dialnet.unirioja.es/descarga/articulo/2117961.pdf
Widdowson, D., Blegen, B., Kashubsky, M., & Grainger, A. (2014). Review of accredited operator schemes: Lessons for customs and border management. World Customs Journal, 8(2), 17-34.
Yang, D. (2008). Integrity for hire: An analysis of a widespread customs reform. Journal of Law and Economics, 51(1), 25-57. https://doi.org/10.1086/590126
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Joel Eduardo De Lira Ramos, Guillermo Alejandro Zaragoza Alvarado, Ammy Valeria Saltos (Autor/a)
This work is licensed under a Creative Commons Attribution 4.0 International License.
