碩士 / 國立臺灣海洋大學 / 航運管理學系 / 93 / Customs Service is responsible for passenger inspection and cargo examination. Customs’ roles in levying taxes, and preventing smuggling, tax evasion, etc. at border are the symbol of sovereignty. Under globalization and keen competition of international trade, Customs have diversified their roles into taxes imposition, smuggling inspection, quota control, original certification, environmental protection, export control, so that their tasks have become more important than before.
In recent years, the rapid development of international trade and economy has caused certain problems of illegal or criminal activities such as tax evasion, narcotics trafficking, money laundering and various styles of smuggling. The mission of the Customs service has to be adjusted to such a change. They need to search for those activities quickly. Customs may have to adopt balanced strategies of import and export instead of precious practices of focusing on importation, since patterns of regulation violation have varied as the result of decreasing import tariff.
In considering the fact that illegal goods such as drugs and weapons are often smuggled cross border, it therefore needs to tighten border control as well. Based on risk management concepts, this thesis explores the methods of how achieve the goals of trade facilitation and law enforcement based on limited resources available, they have to implement risk management projects, full-scale automated and cooperated measures with other agencies. It is thus necessary to achieve the target of “ Prevent illegal before Access to Customs” and improve performance of inspection, maintain economic trades order and impose fair tariff environments.
Key Words: Risk Management, Customs, Vehicles Smuggling, Illegal Tax Refund
| Identifer | oai:union.ndltd.org:TW/093NTOU5301004 |
| Date | January 2004 |
| Creators | Mu-Sheng Chen, 陳木生 |
| Contributors | 張志清 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 99 |
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