Abstract
This paper scrutinizes the determinants of customs revenue in the context of WTO member OIC countries. An econometric mo del of OLS, fixed effect and random effect calculations is employed with panel data of 1995 2007. The results suggest that increasing tariffs might increase customs revenue for big countries but not for small countries. Besides, the implementation of WTO C ustoms Valuation Agreement does not decrease customs revenue as its indirect undervaluation effect would be surpassed by its direct effect of less incentive for tax evasion. This paper suggests implementing information and communications technologies in th e form of integrated single windows to tackle undervaluation issue as an alternative to Preshipment inspection course.
Article Details
- Year: 2011
- Volume: 32
- Issue: 3
- Pages: 39 - 64
- Accepted: 26.07.2011
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DOI:
https://doi.org/10.5281/zenodo.21155399 -
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How to Cite?
Ahmet Suayb Gundogdu (2011). Determinants of OIC Countries’ Custom Revenue vis-à-vis Implementation of WTO Customs Valuation Agreement. Journal of Economic Cooperation and Development, 32(3), 39-64. https://doi.org/10.5281/zenodo.21155399
