Publications → Trade and Investment Facilitation → Customs Administration

Value-Added Taxation within the Customs Union of Belarus and Russia: Concept, Practices, and Lessons: January 18, 2008 12:12
This paper evaluates the previous and current system of value-added taxation on trade between Russia and Belarus, describes the design of destination value-added tax, and offers some alternative policy options.

Customs Administration No comments yet
Tags: taxation, customs, Belarus, Russia
Never too late to get together again : turning the Czech and Slovak Customs Union into a stepping stone to EU integration.: December 3, 2007 17:22
The Czech and Slovak Customs Union (CSCU), which came into effect in January 1993, differs from regular regional trading arrangements as its goal was to minimize the economic cost of a decline in economic ties between its members rather than to set in motion the mechanism of integration. This study argues that the process of mutual adjustment triggered by the emergence of national borders is over and that integration within the CSCU, similar in depth and scope to that existing within the European Union (EU), would be a desirable policy objective.

Customs Administration No comments yet
Tags: Czech, Slovak, customs, EU, integration.
Political economy of tariff unification: The case of Russia: May 15, 2007 09:53
The work analyzes the import tariff structure established in 2002 and suggestes ways to reduce distortions.

Customs Administration No comments yet
Tags: tariff, political, economy, Russia
Regional Integration and Trade-Related Technology Diffusion: The Case of Belarus: May 15, 2007 09:50
The article analyses the static and dynamic economic effects of Belarus’ participation in the CIS countries Customs Union in 1995-2000

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Tags: participation, analys, union, static, belarus