Post-Clearance Audit (PCA), Effective Factors and Solutions Using Foreign Trade Facilitation and Development Approach
- سال انتشار: 1400
- محل انتشار: مجله بین المللی مالی و حسابداری مدیریت، دوره: 6، شماره: 21
- کد COI اختصاصی: JR_IJFMA-6-21_011
- زبان مقاله: انگلیسی
- تعداد مشاهده: 205
نویسندگان
Department of Public Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran
Department of Public Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran
Department of Public Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran
Department of Public Management, Tabriz Branch, Islamic Azad University, Tabriz, Iran
چکیده
Abstract Because of the challenges that the Customs Organization faces, some changes have been occurring in the management system of customs in different countries of the world. The Islamic Republic of Iran and the management system ruling its customs has accepted that structural change is an essential need in this sector. Hence, this study was conducted to examine the post-clearance audit and solutions and factors affecting it using the foreign trade facilitation and development approach. The extant research is applied research in terms of objective, and required data were collected from questionnaires distributed among ۹۲ subjects including experts in customs affairs. Results showed that six criteria of risk management, customs strategies, customs human resources, importers and traders, rules and regulations, and customs infrastructures are the factors affecting an optimal post-clearance audit implementation. Customs infrastructures were introduced as the most critical factor. Accordingly, it seems that it is essential to create Customs Infrastructures as the first effective step to successful PCA.کلیدواژه ها
Post-Clearance Audit (PCA), Foreign Trade Development, Audit Pattern, Customs Affairsاطلاعات بیشتر در مورد COI
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کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.