Published Date: 11.09.2025
Legal Regulation of Taxes Levied by Customs: the Experience of the Republic of China (Taiwan)
Annotation
Taxes are collected not only by tax authorities, but also by customs. Their types, as a rule, are similar in different states and territories. However, in addition to taxes, when goods are imported or exported from the customs territory, other fiscal and regulatory payments are also payable, the analogues of which are not widespread. The use of some of them, as in the case of recycling fee, is considered (primarily by consumers) negatively. The formation of a system of taxes and fees that meets national interests and does not violate international obligations is one of the urgent problems of foreign trade. In this regard, the foreign experience is of great interest. In the given article an attempt to comprehensively review the legal regulation of taxes and other payments levied by the customs authorities of the Republic of China, better known as Taiwan, is made.
| Type | Article |
| Information | Law Between East and West № 03/2025 |
| Pages | 87-96 |
| DOI | 10.18572/3034-2953-2025-3-87-96 |
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