Tags → customs


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.
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