Incidencia Del Contrabando Y La Subfacturación En El Mercado De Refacciones Automotrices En Bogotá D.C., Colombia.
Smuggling is commonly associated as a policy-related phenomenon. tariffs of a country, since it directly or indirectly affects the increase or decrease of the same. But it is only one more variable of this crime because factors such as the economic openness of a country, the socioeconomic and socioc...
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Formato: | Tesis/Trabajo de grado - Monografía - Pregrado |
Lenguaje: | Español |
Publicado: |
Universidad Antonio Nariño
2024
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Acceso en línea: | https://repositorio.uan.edu.co/handle/123456789/11790 |
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Sumario: | Smuggling is commonly associated as a policy-related phenomenon.
tariffs of a country, since it directly or indirectly affects the increase or decrease of the
same. But it is only one more variable of this crime because factors such as the economic openness of
a country, the socioeconomic and sociocultural conditions, the fragile judicial system and corruption
It also allows it to happen.
Likewise, smuggling can occur in two ways, the first is through
open contraband since it is the simplest way to carry out this practice, it can be defined as
the way to introduce goods into the country without being declared. They are generally goods that
come without registration from the country of origin or a third country is used as something temporary which
creates great difficulty in being able to detect it or be able to quantify it. The second is the
technical contraband which occurs when the markings are declared by their position
tariff, which can be used to declare them for a different value, for evasion of
a tax, the application of preferential treatment or an import modality that does not
corresponds to the merchandise. |
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