Miloshoska, Danijela and Vasileska, Larisa (2022) INTEGRITY IN CUSTOMS ADMINISTRATIONS-THE CASE OF REPUBLIC OF MACEDONIA. International Scientific Journal HORIZONS, Series A Social Sciences and Humanities, 31. pp. 43-52. ISSN DOI 10.20544/HORIZONS.A.31.2.22.P03
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Abstract
Customs Administrations operate in four main areas: revenue collection, community protection, trade facilitation and national security. To fulfill their tasks a high level of integrity is necessary. Integrity can be defined as a positive set of attitudes which foster honest and ethical behavior and work practices (WCO 2012b, p. 4). The lack of integrity in Customs causes revenue reduction, reduction of foreign investments, increased trade costs, barriers to international trade and reduction of public trust in government institutions.
The economy of the Republic of Macedonia is highly dependent on international trade, especially imports. This allows businesses to have direct meetings with customs officers, which provides an opportunity for corruption. Promoting integrity enables customs administrations to archive their long term-goals and mission. The main objective of this paper is to analyze integrity and corruption in Customs Administrations with special emphasize on the Republic of Macedonia.
KEY WORDS: Integrity, Corruption, Customs, Customs Administrations, Macedonia
Item Type: | Article |
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Subjects: | Scientific Fields (Frascati) > Social Sciences > Law |
Divisions: | Faculty of Tourism and Hospitality |
Depositing User: | Prof. d-r. Danijela Miloshoska |
Date Deposited: | 30 Dec 2022 08:54 |
Last Modified: | 05 Jul 2023 11:16 |
URI: | https://eprints.uklo.edu.mk/id/eprint/7486 |
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