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Dematerialization in Customs Taxation for Transparency in International Trade

Dematerialization in Customs Taxation for Transparency in International Trade

Andreia Barbosa
Copyright: © 2023 |Pages: 15
ISBN13: 9781668474600|ISBN10: 1668474603|EISBN13: 9781668474617
DOI: 10.4018/978-1-6684-7460-0.ch044
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MLA

Barbosa, Andreia. "Dematerialization in Customs Taxation for Transparency in International Trade." Research Anthology on Macroeconomics and the Achievement of Global Stability, edited by Information Resources Management Association, IGI Global, 2023, pp. 801-815. https://doi.org/10.4018/978-1-6684-7460-0.ch044

APA

Barbosa, A. (2023). Dematerialization in Customs Taxation for Transparency in International Trade. In I. Management Association (Ed.), Research Anthology on Macroeconomics and the Achievement of Global Stability (pp. 801-815). IGI Global. https://doi.org/10.4018/978-1-6684-7460-0.ch044

Chicago

Barbosa, Andreia. "Dematerialization in Customs Taxation for Transparency in International Trade." In Research Anthology on Macroeconomics and the Achievement of Global Stability, edited by Information Resources Management Association, 801-815. Hershey, PA: IGI Global, 2023. https://doi.org/10.4018/978-1-6684-7460-0.ch044

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Abstract

Transparency is a quality that transcends many areas of law and is based on a fundamental principle that transcends the entire legal system and whose scope extends to all public and private actions to which legal relevance can be recognized. In the specific field of taxation in international trade, the importance of transparency has become proportional to the growing complexity of the terms in which cross-border trade in goods takes place. In deed, the more complex the exchanges are, the greater the level of control over them and the greater the degree of transparency required, both as regards the form of control and the specific terms in which transactions are performed. In any case, the requirements and effects of transparency are reflected in a digital context of dematerialization, but not, of course, of automation.

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