Factors affecting the phenomenon of customs evasion

Field study in the Directorate of Guermek Garmian

Abstract

The aim of this study is to identify factors that have influence on the phenomenon of custom evasion from the perspective of the employees at the Directorate of Custom in Garmian. The study sample consisted of all employees in the Directorate of Custom in Garmian. The number of 43 responses received from the total population (56) which is equal to 77% of all sent questionnaires.

The results of the study indicated that there is no significant correlation between each of the (training and strong coordination between the General Administration of Customs and security apparatus) and the phenomenon of custom evasion. However, there was significant correlation between each of (the lack of custom awareness, increased financial and nonfinancial incentives) and the phenomenon of custom evasion from the perspective of the employees at the Directorate of Custom in Garmian. The findings of the study also showed no significant differences about the phenomenon of custom evasion and the respondents’ perspective at the Directorate of Custom in Garmian is attributed to the personal characteristics of the study sample (years of service, educational qualification, sex(.

In light of these findings, this study recommends that to work on increasing custom awareness among taxpayers, and work to remove the psychological barrier between the taxpayer and the administration of customs. This is through seminars, publications and the media, with aspects of the disbursement of these fees statement to reassure the taxpayer that the fees that they pay is spending to achieve public interest.