IDEAS home Printed from https://ideas.repec.org/a/vrn/journl/y2011i3p126-139.html
   My bibliography  Save this article

Possibilities of mirror comparisons for reducing smuggling in foreign trade

Author

Listed:
  • Todor Todorov

    (D. A. Tsenov Academy of Economics, Svishtov)

Abstract

One of the indirect statistical methods for evaluating the asymmetry of the data between partner countries in the realization of foreign trade activity is the so - called method of „mirror compar isons”. Its use permits the bringing out „in the daylight” a large part of contraband import and export, whereby in the budget of the country there will enter considerable financial resources in the form of taxes, duties and excise, and there will be put a n end to the bad practice of wrongful refunding of value added tax. From that viewpoint the bilateral mirror international comparisons constitute a serious anticrisis measure and ought to be introduced as regular practice in the activities of the authorities of the Customs Houses Agency, the National Revenue Agency, the National Statistical Institute and other interested state institutions. In the article there are systematized the reasons for the presence of asymmetry in the data on foreign trade between partner countries and is substantiated the necessity for regular conducting of mirror comparisons, as is offered an algorithm for their practical application.

Suggested Citation

  • Todor Todorov, 2011. "Possibilities of mirror comparisons for reducing smuggling in foreign trade," Business & Management Compass, University of Economics Varna, issue 3, pages 126-139.
  • Handle: RePEc:vrn:journl:y:2011:i:3:p:126-139
    as

    Download full text from publisher

    File URL: http://journal.ue-varna.bg/uploads/20140726090701_47819531453d36fb59f43e.pdf
    Download Restriction: no
    ---><---

    More about this item

    JEL classification:

    • C49 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrn:journl:y:2011:i:3:p:126-139. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Yana Doneva (email available below). General contact details of provider: https://edirc.repec.org/data/uevarbg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.