Evaluating AEO in facilitating trade and improving compliance
Résumé
This study’s objectives were to assess the extent the AEO programme contributed to improved customs tax compliance among participating businesses and how the AEO programme has affected trade facilitation in South Africa. A mixed-method research approach was used, combining qualitative and quantitative data from a survey. The sample size was 22, selected through purposive stratified sampling, including 1 tax lecturer from the University of KwaZulu-Natal and 21 middle management employees from the South African tax administrator’s AEO department. Key informants reported that the AEO programme has enhanced compliance rates through the implementation of improvement initiatives, the establishment of partnerships, and support for non-compliant applicants. The AEO programme is a voluntary initiative created by the World Customs Organisation in order to ensure compliance and facilitate trade. The programme enhances trade by offering dedicated support through CRM teams, streamlining business operations, and ensuring the swift release of goods.
Citer ce document
Accès au document
Texte intégral en lecture en ligne, réservé aux abonnés SPHAERO et aux membres de l'institution. Se connecter
Voir l'article sur le site de la revueAuteur(s)
Statistiques
Consultations : 1
Téléchargements : 0