customs administration reform and:海关管理改革

customs administration reform and:海关管理改革

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时间:2019-02-25

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1、WP/12/259CustomsAdministrationReformandModernizationinFrancophoneSub-SaharanAfrica,1995–2010GillesMontagnat-RentierandGillesParent1©2012InternationalMonetaryFundWP/12/259IMFWorkingPaperFiscalAffairsDepartmentCustomsAdministrationReformandModernizationinFrancophoneSub-Saha

2、ranAfrica,1995–2010PreparedbyGillesMontagnat-RentierandGillesParent1AuthorizedfordistributionbyJuanToroOctober2012ThisWorkingPapershouldnotbereportedasrepresentingtheviewsoftheIMF.TheviewsexpressedinthisWorkingPaperarethoseoftheauthorsanddonotnecessarilyrepresentthoseofth

3、eIMForIMFpolicy.WorkingPapersdescriberesearchinprogressbytheauthor(s)andarepublishedtoelicitcommentsandtofurtherdebate.AbstractThispaperoutlinesreformsthathavebeenachievedinthemodernizationofthecustomsadministrationsoffrancophonesub-Saharan(African)countriessincethemid-19

4、90s.Italsohighlightstheremainingissuesinthisprocess.Progresshasbeenmadeintheautomationofoperationsandprocedures,withconstantandsignificanteffortstostrengthenrevenuecollectionandimprovetradefacilitationinanumberofcountries.However,thepaceandscopeofmodernizationremainsinsuf

5、ficient,particularlyindevelopingcustomscontrolandenforcementcapacities,andenhancingoperationalresourcesandmanagement.Thefindingssuggestthattheauthorities’strongcommitmenttoreform,organizationalandmanagementchanges,adequatetechnicalassistanceandprojectmanagement,andeffecti

6、veimplementationofmoderncustomsstandards,arecriticaltoacceleratethemodernizationofcustomsinfrancophonesub-SaharanAfrica.JELclassificationnumbers:H29,O57Keywords:Customsadministration,Africa,francophone,reform,modernization,revenueAuthors’e-mailaddresses:GMontagnatrentier@

7、imf.org,GParent@imf.org1WearegratefultoChristianBremeersch,PatrickFossat,Anne-MarieGeourjon,SanjeevGupta,MichaelKeen,DiegoRomera,andJuanTorofortheirhelpfulcomments,andtoRaquelGomezSireraforexcellentresearch.Viewsanderrorsareoursalone,andshouldnotbeattributedtotheInternati

8、onalMonetaryFund.2ContentsPageI.Background......................................................

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