EVOLUTION OF CUSTOMS AND TARIFF REGULATION IN THE CONTEXT OF WORLD CIVILIZATIONJournal: Herald of Kyiv National University of Trade and Economics (Vol.88, No. 2)
Publication Date: 2013-04-13
Authors : VOITOV Serhii;
Page : 70-84
Keywords : duty; customs tariff; customs and tariff regulation; the history of customs; the history of trade.;
Problem. The proposed research is devoted to the unexplored and urgent questions of formation and development of mechanism of customs and tariff regulation. Consideration of category is made through the prism of classical European periodization of historical development and covers the period from ancient times to the present. Review of scientific sources of the selected subject proves a lack of researches on the formation and development of mechanism of customs and tariff regulation in the full set of its components. Most of the existing works focuses around narrowed examination of customs duties and does not notice the existence of a number of its other components. However, the scientific definition of the above drawbacks is undoubtedly important, and forms the basis of objective research. Results. The central aspect of the work carried out in the analysis is to highlight the historical periods and economic conditions of origin, development and operation of all components of the customs and tariff regulation: customs duties, customs tariffs, customs valuation, commodity classification, the institution of country of origin, until the creation of its modern mechanism. Investigation of the formation mechanism of customs and tariff regulation is carried out in close connection with trade and integration processes that are inherent in each period of historical development. Complementing the work the author offers thorough etymological analysis of the central part of the customs and tariff regulation - the category of "duty" and gradual functional load of custom-regulatory mechanism within the existing types of trade policy of free trade and protectionism. Identifing new features of the customs and tariff relations are based on trends of liberalization and with a special focus on the occurrence of non protectionist components of foreign trade regulations. Conclusions. The study, according to the author, can become part of a more complete understanding of the customs and regulatory measures that will be useful in the formation of the Customs science of customs policy and optimization of customs relations in general.
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