The Role of Customs and Tax Revenues in Increasing Budget Revenues: Risk-Based Approaches

Customs administrations are among the most important institutions in national revenue generation, trade facilitation, and economic protection . Their primary responsibility is to ensure that goods entering and leaving a country comply with established laws, and that all applicable taxes, tariffs, and duties are correctly assessed and collected . However, with the increasing volume of global trade, limited resources, and complex supply chains, traditional audit methods have become less effective in detecting fraud and non-compliance .