Towards A Balanced Approach In The Performance Indicators Of The Brazilian Customs [indicadores De Desempenho Da Aduana Do Brasil: Em Busca De Uma Abordagem Equilibrada]

dc.date2015
dc.date2016-06-03T20:12:56Z
dc.date2016-06-03T20:12:56Z
dc.date.accessioned2018-03-29T01:32:05Z
dc.date.available2018-03-29T01:32:05Z
dc.identifier
dc.identifierGestao E Producao. Brazilian Institute For Information In Science And Technology, v. 22, n. 3, p. 508 - 524, 2015.
dc.identifier0104530X
dc.identifier10.1590/0104-530X1407-14
dc.identifierhttp://www.scopus.com/inward/record.url?eid=2-s2.0-84947248444&partnerID=40&md5=1ad03b659a35282b7aa85a939d36c42b
dc.identifierhttp://repositorio.unicamp.br/jspui/handle/REPOSIP/237929
dc.identifier2-s2.0-84947248444
dc.identifier.urihttp://repositorioslatinoamericanos.uchile.cl/handle/2250/1304590
dc.descriptionProcurement in international markets is a current practice in today's global supply chains, leading logistics operations to include import and export activities in their procurement process. Such activities are usually of complex nature, since they are subject to diverse customs requirements in different countries. In this context, Brazilian customs is ranked low in terms of competitiveness according to various international organizations. However, published studies on customs administration in Brazil are rare, and there is no research addressing performance measurement in the specialized literature. Thus, this paper aims to present and discuss performance indicators employed by customs administrations around the world, with a special attention to Brazil. Customs is part of a global supply chain management. As an exploratory qualitative research, this manuscript provides a comparison of performance indicators employed in Brazil against those used by countries with high-performance customs. A set of performance indicators was selected according to international standards. Data concerning Brazilian customs was collected from the Ministry of Finance, using the Law on Access to Information, and published Management Reports related to the Brazilian Revenue Authority, in charge of tax and customs administration. This topic is relevant in Brazil because the indicators used so far favour tax collection and controls (related to "enforcement practices") to the detriment of the service level provided to the taxpayer (related to "compliance practices" and the "service charter"), as used in countries with high customs performance. As a result, this paper puts into evidence the need to reform the Brazilian customs system, favouring a balanced approach combining "enforcement" and "compliance" in order to increase the competitiveness of international supply chains crossing this country.
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dc.languagept
dc.publisherBrazilian Institute for Information in Science and Technology
dc.relationGestao e Producao
dc.rightsfechado
dc.sourceScopus
dc.titleTowards A Balanced Approach In The Performance Indicators Of The Brazilian Customs [indicadores De Desempenho Da Aduana Do Brasil: Em Busca De Uma Abordagem Equilibrada]
dc.typeArtículos de revistas


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