碩士 / 國立臺灣海洋大學 / 商船學系所 / 98 / Abstract
The purpose of this thesis is to conduct the strategies of anti-smuggling of customs.According to the Customs Anti-Smuggling Act, the behaviors of smuggling can divide to smuggle or false declaration (fine、confiscation、fine and confiscation).Scenario analyses are adopted to propose the effects of the two important variables, import duty and fine. Finally, the strategies of customs are inducted in consequent and demonstrated by judgments of court.
The results are summarized as follows:
1. For smuggles and false declaration (confiscation、fine and confiscation), the rate reduction of duty only effects that can reduce the rate of exam.
2. For false declarations (fine、fine and confiscation), the rate reduction of duty only effects that can reduce the rate of false declaration.
3. For smuggles and false declarations (fine、fine and confiscation), the rate reduction of fine can reduce the rate of exam and the rate of illegal.
| Identifer | oai:union.ndltd.org:TW/098NTOU5728033 |
| Date | January 2010 |
| Creators | Shu-Liang Kuo, 郭書良 |
| Contributors | Dr. Chih-Li Chen, 陳志立 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 88 |
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