• Aleksandar Stojković Faculty of Economics in Niš
Keywords: Customs, duty elements, the customs system, international trade, trade liberalization


Development of international markets is the interest of all countries, irrespective of the achieved level of development of productive forces, the size of territory, population and natural resources. The circulation of production factors in the international economic relations are often under much more control of the state than in the domestic market. The state applies a series of measures that represent constraints and obstacles that need to mitigate the intensity of the law of value in the world market. The most important instrument of protection policies that affect the formation of import prices are customs. Tariffs have been known since the earliest known forms of human society as a significant form of revenue sovereign state. At all stages in the development of human society in which the trade of goods was more or less important, duties appeared as one of the forms of state influence on trade. It should be immediately noted that tariffs are not the only form of government influence on trade and not exclusive form of government revenue. As indicated in the title, in this paper we analyze the place and role of customs in modern tax systems.


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How to Cite
StojkovićA. (2012). THE PLACE AND ROLE OF CUSTOMS IN CONTEMPORARY TAX SYSTEMS. BizInfo (Blace) Journal of Economics, Management and Informatics, 3(2), 13-35. Retrieved from