| المستخلص: |
The crime of customs smuggling is a serious crime that results in deal illegal economic Activity that harms the existing social order and leads to dire consequences facing both economic and social development in many country .They have also political, security, health, dimension. The problem of the study revolves around the increasing volume of customs smuggle over time. It impacts on the economy in the economy in general and on the competitiveness of the industry in particular, and to promote foreign trade policy with and its various instruments ,legislation in many countries has defined special laws to with it. Many countries have adopt repressive and other preventive measures to curb smuggling, such as the intensification a sanctions, they also use technological inforcements, and alleviation of the weight of The custom tariff. Customs smuggling negatively affect neighboring countries. Because customs smuggling is harmful, Countries signed many agreements. The difference in price of goods especially among neighboring country leads to more smuggling as well a lot of custom restrictions. Customs smuggling is one of the most important problems and obstacles that hinder the performance of the government's functions which aim to achieve prosperity and provide all the basic requirement of life for citizens, customs is the main source of funds to be supplied by the general treasury in addition to other resources, It can also be noticed that the development of commercial activities and export activities depend largely on the effectiveness and development of customs regulations in light of the multiple international variables. Consequently, customs smuggling does not only affect the treasury of the government, but also leads to deterioration of investment and production until it affect the competitiveness of industry The state pledge to impose customs duties in order to protect local production, increase exports and decrease imports. Customs smuggling leads to adverse results, Which increase the external indebtedness and increasing the interest rate and decreasing domestic and foreign investment addition to the decline in the value of currency, The value added is reduced more than 50% of the production requirement from abroad , the decline in production, the decline in exportation again and then loss the competitiveness. After data collection and analysis It was found that: 1-Customs smuggling negatively affects both domestic and foreign investment. 2- Customs smuggling leads to devaluate of national currency. 3-Final customs smuggling leads to recession in production and affects the competitiveness of the industry. The researcher recommends the following: 1- State must provide support to the industry for the reduction of custom duties on production inputs on a temporary basis. 2- Granting a tax reduction for Goods using local production requirement which is 20% 3- Fighting custom smuggling by all means.
|
