Simplified customs procedure in the Republic of Macedonia and it`s fiscal effect
Simplified customs procedure in the Republic of Macedonia and it`s fiscal effect

Summary/Abstract: In order to improve the competitiveness of Macedonian companies on foreign markets are introduced simplified customs procedures in 2005. The introduction of this type of customs procedure aims to use a range of positive effects that provide this type of customs procedure such as reducing the time and cost of performing these procedures, increase the effectiveness of economic entities in foreign trade, flow of revenues (direct and indirect tax revenue) and so on.Scope of this research work is the fiscal effects of the use of simplified customs procedures in the country, which are realized in the period 2009 to 2013. The focus of research is the direct fiscal effects are achieved by the application of simplified customs procedure. Analysis determined that the application of simplified customs procedure achieved positive fiscal impact to the budget of the Republic of Macedonia. But despite this positive trend, remains to be working in this area, because as a country in terms of the application of this procedure we are lagging relative to the other countries, particularly in view of the developed countries

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