【行业报告】世界银行-发展中国家的海关改革——是时候重新思考了吗？（英）-2023_市场营销策划_2.docx

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1、P ZHofna1nsoosQ-qnd6ContentsAcknow1edgements41.Introduction52.DefiningtheKeyIssuesRe1atedtoCustomsReformsinDeve1opingCountries63.1essonsfromPractitioners104.Conc1udingremarks13Acknow1edgementsTheauthorsthanktheparticipantsoftheWor1dBankG1oba1TaxProgramWebinaronCustomsAdministrations,Ro1einStateBui1d

2、inginFCSsforthediscussionthatstimu1atedtheproductionofthisnote.Theauthorswou1da1so1iketothankA1okeDutt1Char1esKunaka1TuanMinh1e,andCerenOzerforveryusefu1commentsandsuggestionstothedraft.Someofunder1yingsupporttocustomsreformsinAfricaissupportedbytheWor1dBank,sG1oba1TaxProgram.Forquestions,contactGae

3、1Raba11and,qraba11andwOrIdbankQr.IntroductionCustomshavebeenatthecoreofdeve1opmentncerns,especia11yindeve1opinguntries.Inthiscontext,customsaredeve1opmenta11yimportanttotheextentthattheysitattheintersectionbetweenfisca1imperativesduetotheirrevenue11ectionpotentia1andtrade-re1atedprerogativesandsecur

4、ityimp1ications.Securityimperativesusua11ytrumpotherconsiderationsinconf1ict-affectedcountriesandintroduceanadditiona11ayerofcomp1exitytothereformssupportedbytheWor1dBank.Reformingcustomsisacomp1icatedendeavor.Inadditiontothediverseareascovered,thec1osenessofcustomstoresources(whether1inkedtogenerat

5、edrevenuesorgoodstraded)makescustomspronetocorruptpractices.Thesesameresourcesareoftentiedtospecificstakeho1ders,imp1yingveryoftenarathercomp1expo1itica1economydimension.1argetradersareusua11ypo1iticians,par1iamentarians,orotherhigh-net-worthindividua1swithadegreeofpowertob1ockreforms(Wa1ther2009and

6、Raba11andandKnebe1mann2023).Thisnoteproposessomepossib1eapproachestocustomsreformsindeve1opingcountries,1ow-incomecountries(1ICs)inparticu1ar.Itisintendedtohe1ppractitionerswithintheWor1dBankandotherdeve1opmentpartnerstobetterunderstandthekeyaspectsandpecu1iaritiesofcustomsreforms,withtheu1timategoa

7、1ofsupportingtheminframingtheirdesign.However,itisnotintendedtobecomprehensive.Rather,itservesasahow-toguideforthosenotparticu1ar1yfami1iarwiththetopic.Ita1socomp1ementsagrowingstockofacademicpieces1inkedtocustoms,Foracomprehensive1iteraturereviewfocusingonthetradefaci1itationaspectofcustoms,seeGo(2

8、018).Otherkeypapersarecitedinthenotewrththeintentionofprovidingreaderswithacomprehensivestockof1iteratureonthesubject.aswe11asfindingsfromotheroperationa1eva1uations(Wor1dBank2019).Ita1sobringstogetherpractica1experiencesandfeedbackfrompractitioners.Ensuingcomp1exitiesentai1manypitfa11swhenconsideri

9、ngcustomsreforms,inc1udingca11sforguidancewiththepo1icyengagementframework.Inaddressingthisneed,thepresentnotebeginswithanarrativetodefinethemainstakesofcustomsreforms.Assuch,itquestionssomeoftheusua1assumptions.Themain1essons1earnedarethenpresented,drawingondozensofrea1-wordexperiencesandthenofferi

10、ngsometipsintheformofdosanddon,ts.nDefiningtheKeyIssuesRe1atedtoCustomsReformsinDeve1opingCountriesTaxandcustomsagenciesindeve1opingcountrieshavethepotentia1tontributetoastrongerfisca1positionandincreasedrevenueco11ection(or,converse1y,presentadownwardrisktoit).The1iteratureshowsthatcitizensconsenttopaytaxesinexchangeforpub1icgds(Brautigam1Fje1dstad,andMoore2008;Ti11y2009),particu1ar1