Abstract

The customs smuggling is of the problems faced by the financial system of the state, because it is of problems and obstacles to the state functioning, which aims to achieve prosperity and deliver basic services to citizens in the countries of the world because of Customs of great influence in the supply of the state budget the necessary funds for it . Therefore, to study the problem of low customs duties due to smuggling and its impact on tax revenues touched, was reached to important conclusions, including no international external oversight, for the purpose of exchange of information on traders and companies in the process of goods into or out of the country to neighboring countries, as well as weak tax administration and lack of the availability of high-efficiency technical elements, especially in the border areas of customs ports. The research found a set of recommendations, including: the state should cooperate with its neighboring countries, and the development of laws and regulations for the purpose of exchange of information on traders and companies in the process of smuggling, placed strict controls on the customs borders and develop management talent through the admission cycles, and the division of administrative tasks according to the jurisdiction and educational attainment.