Valoarea în vamă – factor de influență a competitivității mărfurilor autohtone

Abstract

One of the most common schemes for evading customs payments is the understatement of the customs value of goods. Today in Moldova the problem of understating the customs value of goods poses a serious threat to the economic interests of the state. Since the customs value serves as the basis for calculating customs payments, it becomes an object for manipulation by many unscrupulous participants in foreign economic activity who want to reduce the legal tax burden. JEL: H3, H5, H6.