The magnitude of trade misinvoicing in Ghana and Hungary commodity and trading partner level analysis /
The substantial and the persistent nature of trade misinvoicing in developing countries trade with advanced nations has gained considerable attention in academia and in policy cycles, especially due to its linkages with corruption and tax evasion, and its impact on global trade and domestic resource...
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| Dokumentumtípus: | Könyv része |
| Megjelent: |
Faculty of Economics and Business Administration Doctoral School in Economics
Szeged
2020
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| Sorozat: | Proceedings of the Central European PhD Workshop on Technological Change and Development
4 |
| Kulcsszavak: | Kereskedelem |
| Tárgyszavak: | |
| Online Access: | http://acta.bibl.u-szeged.hu/77672 |
| Tartalmi kivonat: | The substantial and the persistent nature of trade misinvoicing in developing countries trade with advanced nations has gained considerable attention in academia and in policy cycles, especially due to its linkages with corruption and tax evasion, and its impact on global trade and domestic resources mobilization. Using the Harmonised System (HS) revision 2 commodity codes of the United Nations Commodity Trade Statistics (UN-COMTRADE) in 2017, this paper examines the magnitude and the nature of trade misinvoicing in Ghana and Hungary with a specific focus on the commodities, as well as the trading partners that are heavily involved in these misinvoicing practices. The evidence at both commodity and trading partner level indicate that Ghana and Hungary lose billions of dollars from trade due to misinvoicing practices in their economies. The results also highlight the need for both governments to increase their access to data, especially at their border sites, and possibly track custom valuations declared at their border stations to that of their trading partners to detect any possible trade corruption and institute sanctions against the companies and individuals involved to deter others from engaging in it. |
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| Terjedelem/Fizikai jellemzők: | 415-439 |
| ISBN: | 978-963-306-741-3 |